12th Commerce BK Chapter 2 Exercise Accounts of ‘Not for Profit’ Concerns Practical Problems Solutions Maharashtra Board

Accounts of ‘Not for Profit’ Concerns 12th BK Commerce Chapter 2 Solutions Maharashtra Board

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Textbook Exercise Questions and Answers.

Class 12 Commerce BK Chapter 2 Exercise Solutions

1. Objective Type Questions:

A. Select the most appropriate alternatives from the following and rewrite the sentences:

Question 1.
Not for Profit concern renders ___________ services to public at large.
(a) commercial
(b) social
(c) individual
(d) group
Answer:
(b) social

Question 2.
Donation for Scholarship Fund is ___________
(a) Capital Receipt
(b) Revenue Receipt
(c) Capital Expenditure
(d) Revenue Expenditure
Answer:
(a) Capital Receipt

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 3.
Income and Expenditure Account is a ___________ Account.
(a) Capital
(b) Real
(c) Personal
(d) Nominal
Answer:
(d) Nominal

Question 4.
Outstanding subscription at the end of the Accounting Year represents ___________
(a) Liability
(b) an Expenditure
(c) an Asset
(d) Capital Fund
Answer:
(c) an Asset

Question 5.
Subscription received in advance during the accounting year is ___________
(a) an Income
(b) an Expense
(c) an Asset
(d) a Liability
Answer:
(d) a Liability

Question 6.
Excess of Income over Expenditure is termed as ___________
(a) Deficit
(b) Profit
(c) Surplus
(d) Loss
Answer:
(c) Surplus

Question 7.
Not for Profit concern prepares ___________ Account instead of Profit and Loss Account to know the result.
(a) Trading
(b) Income and Expenditure
(c) Cash
(d) Receipt and Payments
Answer:
(b) Income and Expenditure

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 8.
The closing balance of Receipts and Payments Account usually represent ___________
(a) Closing stock
(b) Cash and Bank Balance
(c) Surplus
(d) Deficit
Answer:
(b) Cash and Bank Balance

Question 9.
Not for Profit organization is also called ___________ organization.
(a) service
(b) trading
(c) profit-making
(d) commercial
Answer:
(a) service

Question 10.
Expenditure on Purchase of Building is a ___________ Expenditure.
(a) Capital
(b) Revenue
(c) General
(d) Recurring
Answer:
(a) Capital

B. Write the Word/Phrase/Term, which can substitute each of the following Statements.

Question 1.
The Form of Organization providing services to the society only.
Answer:
Not for Profit concern

Question 2.
An account which is prepared by Not for Profit concern instead of Profit and Loss Account.
Answer:
Income and Expenditure Account

Question 3.
Donations are received for a specific purpose.
Answer:
Specific donation/Capital Receipt

Question 4.
The Receipts are not recurring in nature.
Answer:
Capital Receipt

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 5.
An Account that records only revenue items in case of Not a for-profit concern.
Answer:
Income and Expenditure Account

Question 6.
Accounts which records only cash transactions in case of Not for Profit concerns.
Answer:
Receipts and Payments Account

Question 7.
The income is earned during the year but not received during the year.
Answer:
Outstanding income

Question 8.
The credit balance of Income and Expenditure Account.
Answer:
Surplus

Question 9.
To excess of total assets over total liabilities of a Not for Profit concern.
Answer:
Capital Fund

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 10.
All such receipts are non-recurring in nature and not forming a part of a regular flow of income.
Answer:
Capital Receipts

C. State whether the following statements are True or False with reasons.

Question 1.
Not for Profit concerns do not have a profit motive.
Answer:
This statement is True.
Not for profit concerns, the main aim is to give services to its members or to the society at large. They do not carry any Trading activity or Manufacturing activity so there is no question of having a profit motive for ‘Not for Profit’ concerns.

Question 2.
Charitable Institutions prepare Profit and Loss Accounts at the end of every financial year.
Answer:
This statement is False.
Charitable Institutions, Not for Profit concerns, do not undertake any trading activities and hence instead of Profit and Loss Account prepare Income-Expenditure Account to record all revenue expenses/losses and revenue incomes/gains of the current year.

Question 3.
There is no difference between Receipts and Payments Account and Income and Expenditure Account.
Answer:
This statement is False.
In the Receipts and Payments Account, all receipts and payments transactions in cash or through the bank are recorded irrespective of the current year, previous year, or next year while in Income-Expenditure Account, only the current year’s incomes and expenses (Revenue) are recorded.

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 4.
Income and Expenditure Account represents either surplus or deficit.
Answer:
This statement is True.
In the Income and Expenditure Account, all revenue incomes and expenses are recorded and at the end of the specified period, the difference is found out which is known as ‘Surplus’ (Revenue incomes are more than Revenue expenses) or ‘Deficit’ (Revenue expenses are more than Revenue incomes).

Question 5.
Receipts and Payments Accounts do not have any opening balance.
Answer:
This statement is False.
Receipts and Payments Account is just like a cash book of trading concern and opening balance (Cash or Bank or Cash and Bank) must be there to start recording of transactions.

Question 6.
Not for Profit concerns do not prepare a Balance Sheet.
Answer:
This statement is False.
To know the financial position of the organization, at the end of the particular period, Not for Profit concerns prepare Balance Sheet.

Question 7.
Purchases of Sports Equipments is a Capital Expenditure.
Answer:
This statement is True.
Generally, the life span of sports equipment is more than one year, so the purchase of sports equipment is considered a capital expenditure.

Question 8.
Income and Expenditure Account is a Real Account.
Answer:
This statement is False.
In the Income and Expenditure Account, all the revenue incomes and revenue expenses are recorded and therefore it is a Nominal Account and not a Real Account.

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 9.
The Receipts and Payments Account contains only the transactions relating to the current year.
Answer:
This statement is False.
In the Receipts and Payments Account, transactions of not only the current year but of the previous year or of the next year are also recorded.

Question 10.
Excess of Assets over liabilities is called Capital Fund.
Answer:
This statement is True.
For ‘Not for Profit’ concerns in the Balance Sheet, when a total of Assets is more than the total of Liabilities, the difference of amount is considered as ‘Capital Fund’.

D. Fill in the blanks.

Question 1.
Not for Profit organization is never engaged in ___________ activities.
Answer:
trading

Question 2.
Not for Profit organization is called ___________ organization.
Answer:
service

Question 3.
Receipts and Payments Account falls under the category of ___________ Account.
Answer:
Real

Question 4.
In Receipts and Payment Account the summary of ___________ transactions are recorded.
Answer:
cash

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 5.
Income and Expenditure Account is similar to the ___________ Account of Trading concern.
Answer:
Profit and Loss

Question 6.
Credit side of Receipts and Payments Account shows cash ___________
Answer:
payments

Question 7.
Income and Expenditure Account is a ___________ Account.
Answer:
Nominal

Question 8.
Mumbai University prepares ___________ Account instead of a Profit and Loss account.
Answer:
Income and Expenditure

Question 9.
Subscription received from the members is considered as ___________ receipts.
Answer:
revenue

Question 10.
The transactions recorded in the Income and Expenditure Account related only to the ___________ year.
Answer:
current

E. Answer in one sentence only.

Question 1.
What do you mean by ‘Not for Profit’ Concern?
Answer:
A concern or organization which is formed and established to serve its members and society or the general public by undertaking various activities without any profit motive is called a ‘Not for Profit’ concern.

Question 2.
Which organizations prepare Income and Expenditure Account?
Answer:
‘Not for profit’ concern prepares Income and Expenditure Account.

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 3.
What is Receipts and Payments Account?
Answer:
An account that is prepared by a ‘Not for Profit Concern’ to record a summary of all types of cash receipts and cash payments inclusive of bank transactions is called Receipts and Payments Account.

Question 4.
Why Income and Expenditure Account is prepared?
Answer:
Income and Expenditure Account is prepared to ascertain, whether the concern has sufficient income to meet its expenses, or not.

Question 5.
What is Capital Fund?
Answer:
Excess of Assets over Liabilities is known as Capital Fund which also consists of contributions, subscription, entrance fees, surplus income, etc.

Question 6.
What is a Subscription?
Answer:
Subscription is the periodical payment made by the members to the ‘Not for Profit’ concern for maintaining their membership.

Question 7.
What is ’Legacy’?
Answer:
Any asset, property, or amount of cash which ‘Not for Profit’ concern receives as per the provisions made in the will of the donor after his death is called Legacy.

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 8.
What is Surplus?
Answer:
Excess of income over expenditure shown by Income and Expenditure Account represents Surplus for the financial year.

Question 9.
What do you mean by Non-recurring Expenses?
Answer:
Non-recurring expenses are the expenses that are made for the acquisition of fixed assets that gives benefits for a long period.

Question 10.
To which account ‘Surplus’ or ‘Deficit’ is transferred?
Answer:
‘Surplus’ or ‘Deficit’ is transferred to the Balance Sheet by adding it or subtracting it from Capital Fund.

F. I. Complete the Table:

Question 1.

Sr. No. Income (₹) Expenditure (₹) Surplus/Deficit (₹)
1 10,000 ? 5,000 (Deficit)
2 8,000 ? 4,000 (Surplus)
3 ? 15,000 8,000 (Surplus)
4 7,500 9,000 ?
5 15,000 11,300 ?

Solution:

Sr.No. Income (₹) Expenditure (₹) Surplus/Deficit (₹)
1 10,000 15,000 5,000 (Deficit)
2 8,000 4,000 4,000 (Surplus)
3 23,000 15,000 8,000 (Surplus)
4 7,500 9,000 1,500 (Deficit)
5 15,000 11,300 3,700 (Surplus)

II. Salaries paid during the year:

Question 1.

Sr.No. Total (₹) Prepaid/Outstanding Expenditure for the year
1 1,100 Prepaid 100 ?
2 2,700 Prepaid ? 2,000
3 8,250 Prepaid ? 6,650
4 1,200 Outstanding 200 ?
5 ? Outstanding 600 5,100
6 1,800 Outstanding ? 2,200

Solution:

Sr. No. Total (₹) Prepaid/Outstanding Expenditure for the year
1 1,100 Prepaid 100 1,000
2 2,700 Prepaid 700 2,000
3 8,250 Prepaid 1,600 6,650
4 1,200 Outstanding 200 1,400
5 4,500 Outstanding 600 5,100
6 1,800 Outstanding 400 2,200

III. Rent received during the year:

Question 1.

Sr.No. Total Received (₹) Rent Received in Advance/Accrued Income for the year (₹)
1 1,300 Received in Advance 200 ?
2 ? Received in Advance 400 1,400
3 2,650 Received in Advance ? 2,000
4 ? Accrued 290 3,190
5 1,700 Accrued ? 2,150
6 2,600 Accrued 500 ?

Solution:

Sr.No. Total Received (₹) Rent received in Advance/Accrued Income for the year (₹)
1 1,300 Received in Advance 200 1,100
2 1,800 Received in Advance 400 1,400
3 2,650 Received in Advance 650 2,000
4 2,900 Accrued 290 3,190
5 1,700 Accrued 450 2,150
6 2,600 Accrued 500 3,100

G. Calculate the following:

Question 1.
10 % p.a. Depreciation on Furniture ₹ 50,000 (for three months)
Solutions:
Depreciation = Cost of Asset × Rate × Period
= 50,000 × \(\frac{10}{100}\) × \(\frac{3}{12}\)
= ₹ 1250 Depr. for 3 months
Thus, Depreciation on furniture @ 10 % on ₹ 50,000 for 3 months = ₹ 1250.

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 2.
12 % p.a. Interest on Bank loan ₹ 80,000 for 1 year.
Answer:
I = \(\frac{\mathrm{PRN}}{100}\)
= 80,000 × \(\frac{12}{100}\) × 1
= ₹ 9600.
Thus, interest on a Bank loan ₹ 80,000 for 1 year = ₹ 9600.

Question 3.
Opening stock of stationery ₹ 5,000, purchases of stationery ₹ 7000, outstanding stationery bill ₹ 12,000, closing stock ₹ 1000. What is the amount of stationery consumed?
Answer:
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns G Q3

Question 4.
Salary ₹ 10,000, outstanding salary ₹ 5,000. Calculate the salary to be debited to the Income and Expenditure Account.
Answer:
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns G Q4

Question 5.
Library Books ₹ ……………? Less 10% Depreciation ₹ 5,000 = ₹ 45,000.
Answer:
Library books ₹ 50,000. Less 10% Depreciation ₹ 5,000 = ? 45,000
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns G Q5

H. Find odd one:

Question 1.
Trading Account, Profit and Loss Account, Receipts and Payments Account, Balance Sheet.
Answer:
Receipts and Payments Account

Question 2.
Machinery, Furniture, Computers, Salaries.
Answer:
Salaries

Question 3.
Subscription, Stationery, Interest Received, Locker Rent received.
Answer:
Stationery

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 4.
Reliance Industries, Venna Vidya Mandir, Laxmi Hospital, Manoj Sports club.
Answer:
Reliance Industries

Question 5.
Surplus, Deficit, Net Profit, Capital fund.
Answer:
Net Profit

Practical Problems

Question 1.
Calculation of stationery consumed during the year
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q1
Adjustments:
1. ₹ 1,000 outstanding for the stationery bill.
2. Stock of Stationery as of 31 – 03 – 2019 was valued at ₹ 1,800.
With the above information, calculate the amount of Stationery consumed during the year and show its presence in final Accounts of a concern.
Solution:
In the books of ___________________
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q1.1
Balance Sheet as of 31 – 03 – 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q1.2

Question 2.
Presentation of Subscription only
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q2
Adjustments:
The outstanding subscription for 2018-19 is ₹ 32,000.
With the above information, present the item Subscription in Income and Expenditure Account for the year ended 31 -03-2019 and Balance Sheet as on the date.
Solution:
In the books of ___________________
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q2.1
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q2.2
Working Note:
Outstanding subs, given in the balance sheet as on 01-04-2018 are ₹ 26,000 (for 2016-17) and ₹ 35,000 (for 2017-18). Against that, as shown in Receipt – Payment A/c ₹ 23,000 and ₹ 30,000 are received respectively. Means ₹ 3,000 and ₹ 5,000 are still outstanding which are known in the current year balance sheet.

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 3.
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q3
Adjustments:
Subscription outstanding for the year 2017-18 is ₹ 6,000.
During the previous year subscription received in advance for 2017-18 is ₹ 2,000.
The outstanding subscription of 2016-17 is ₹ 2,500.
With the help of the above information present the item Subscription in Income and Expenditure Account for the year ending 31-03-2018 and Balance Sheet as on that date.
Solution:
In the books of ___________________
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q3.1
Balance Sheet as of 31st March 2018
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q3.2

Question 4.
Preparation of Income and Expenditure Account only
Following is the Receipts and Payments Account of “Satara Sports Club” Satara.
Prepare Income and Expenditure Account for the year ending 31-03-2019.
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q4
Adjustments:
1. Outstanding subscription for the current year is ₹ 4,500.
2. Outstanding rent for the current year amounted to ₹ 1,000.
3. Entrance fees are to be treated as Revenue Income.
4. Stock of sports material as of 01-04-2018 ₹ 6,000 and on 31 – 03 – 2019 ₹ 14,000.
Solution:
In the books of ‘Satara Sports Club’ Satara
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q4.1
Working Notes:
1. Entrance fees are to be treated as Revenue income. Therefore entire amount is recorded on the income side.
2. Since the selling price of Furniture ₹ 4,500 is lower than its cost price of ₹ 8,000, there is a Loss in the sale of furniture.
It is calculated as follows:
Loss on sale of furniture = Book value (cost) – Selling price
= 8,000 – 4,500
= ₹ 3,500
It is debited to Income and Expenditure A/c.

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 5.
“Bhartiya Kala Kendra”, Solapur gives you the following information for the year ended on 31-03-2018. Prepare Income and Expenditure Account for the year ending 31-03-2018.
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q5
Additional Information:
1. Legacies are to be capitalized.
2. Outstanding salary ₹ 200.
3. 50% of Entrance fees are to be capitalized.
Solution:
In the books of Bhartiya Kala Kendra, Solapur
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q5.1

Question 6.
Accounts of a Charitable Hospital
From the following particulars relating to “Radha-Krishna Charitable Hospital”, Pune.
Prepare Income and Expenditure Account for the year ending 31-03-2020 and Balance Sheet as of that date.
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q6
Additional Information:
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q6.1
Provide Depreciation on Equipments ₹ 1,900 and on Building ₹ 1,500.
Solution:
In the Books of Radha-Krishna Charitable Hospital, Pune
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q6.2
Balance Sheet as of 31st March 2020
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q6.3
Working Notes:
1. To find medicines consumed, here in the opening stock, purchases are added and the closing stock of medicine is subtracted.
2. For equipment, in opening balance, add equipment purchased during the year and subtract depreciation to get the closing balance of equipment.
3. Interest ₹ 10,000 is received on 10% investments means there is no outstanding interest.

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 7.
From the following transactions of Receipts and Payments Account of “Pavan-putra Hanuman Vyayamshala”, Parbhani and the adjustments are given, you are required to prepare Income and Expenditure Account and Balance Sheet as of 31st March 2019.
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q7
Adjustments:
1. There are 500 members paying an annual subscription of ₹ 50 each.
2. Outstanding salary was ₹ 1,200.
3. The Assets on 01-04-2018 were as follows:
Building ₹ 50,000, Furniture ₹ 15,000
4. Provide depreciation on Building and Furniture at 5% and 10% respectively.
5. 50% Entrance fees are to be capitalized.
6. Interest on investment at 5% p.a. has accrued for 6 months.
7. Capital fund ₹ 70,000 on 01-04-2018.
Solution:
In the Books of Pavan-putra Hanuman Vyayamshala, Parbhani
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q7.1
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q7.2
Working Notes:
1. Interest on investment is receivable for 6 months:
I = \(\frac{\text { PRN }}{100}\)
= 15,000 × \(\frac{5}{100} \times \frac{6}{12}\)
= ₹ 375 (outstanding interest on investment)
2. 50 % of entrance fees (i.e. \(\frac{6200}{2}\) = ₹ 310o) is to be capitalised means add it to capital fund.
3. Total subscription of current year = 500 members × ₹ 50 = ₹ 25,000
But actual subscription received = ₹ 18,000
means difference (25,000 – 18,000) of ₹ 7,000 is outstanding subscription.

Question 8.
Newly Started Art Circle
“Jeevan Jyoti Art Circle” a newly established concern has presented the following information:
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q8
Adjustments:
1. Subscription outstanding for the year was ₹ 5,000.
2. Depreciate Furniture @ 10% p.a.
3. Full amount of admission fees and 50% donations are to be capitalized.
You are required to prepare an Income and Expenditure Account for the year ending 31-03-2018 and a Balance Sheet as of that date.
Solution:
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q8.1
Balance Sheet as of 31st March 2018
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q8.2
Working Notes:
The full amount of admission fees and 50% of donations are added to the surplus amount to get capital funds. (Opening balance of the capital fund is not given.)

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 9.
Given below is the Receipts and Payments Account of “Vithai Mahila Mandat”, Pandharpur for the year ending 31-03-2018. Prepare an Income and Expenditure Account for the year ended 31-03-2018 and Balance Sheet as of that date.
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q9
Adjustments:
1. Capital fund on 01-04-2017 was ₹ 90,000.
2. Outstanding subscription ₹ 4,000.
3. Entrance fees are to be capitalized.
4. Rent paid includes ₹ 800 paid for April 2018.
5. They have the following Assets and Liabilities as of 01-04-2017:
Furniture ₹ 9,000, Building ₹ 70,000, and Outstanding Expenses ₹ 12,000.
Solution:
In the books of Vithai Mahila Mandal, Pandharpur
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q9.1
Balance Sheet as of 31st March 2018
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q9.2
Working Notes:
1. Outstanding subscription of ₹ 4,000 is first added to subscription received on the credit side of Income and Expenditure A/c and then it is shown on the Assets side of Balance Sheet.
2. Entire amount of entrance fees ₹ 3,500 is added to the capital fund.
3. Prepaid ₹ 800 is first deducted from rent paid on the debit side of Income & Expenditure A/c and then shown on the Assets side of the Balance Sheet.
4. Outstanding expenses ₹ 12,000 is directly shown on the Liabilities side of the Balance Sheet.

Question 10.
From the following Receipts and Payments Account “K.B.P. Engineering College”, Nashik for the year ending on 31 – 03 – 2019 and additional information, prepare Income and Expenditure Account for the year ending 31-03-2019 and Balance Sheet as on that date.
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q10
Additional Information:
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q10.1
1. 50% of donations are for the Building funds and the balance is to be treated as Revenue income.
2. Outstanding subscription ₹ 5,300.
3. Life membership fees are to capitalize.
Solution:
In the books of K.B.P. Engineering College, Nashik
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q10.2
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q10.3
Working Notes:
1. Life membership fees are to be capitalized, which means add the entire amount to the capital fund.

2. 50% of Donations of ₹ 7,00,000 i.e., ₹ 3,50,000 is to be added to the Building Fund, and the remaining amount of donation i.e., ₹ 3,50,000 is credited to Income and Expenditure A/c.

3. The depreciation on Fixed assets is calculated by using the following formula:
Depreciation = Opening balance + Purchases – Closing value
∴ Depreciation on Books = 6,00,000 + 61,000 – 6,00,000
= 6,61,000 – 6,00,000
= ₹ 61,000
∴ Depreciation on Furniture = 3,19,000 + 51,000 – 3,00,000
= 3,70,000 – 3,00,000
= ₹ 70,000

4. Fixed deposit: Opening balance given = ₹ 9,10,000
Fixed deposit (31-03-2019) = ₹ 8,50,000
(Newly purchased)
∴ Total fixed deposits = ₹ 17,50,000

5. Admission Fees ₹ 60,000 are recorded on the credit side of Income and Expenditure A/c because it is taken as Revenue income.

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

Question 11.
Account of a School
From the following Balance Sheet and Receipts and Payments Account of “New English School”, Barshi, prepare Income and Expenditure Account for the year ending 31 – 03 – 2020 and a Balance Sheet as on that date.
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q11
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q11.1
Additional Information:
1. Outstanding salary of ₹ 9,000.
2. Outstanding tuition fees ₹ 15,000.
3. Depreciate library books by ₹ 9,000 and Furniture by ₹ 10,000.
Solution:
In the books of New English School, Barshi
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q11.2
Balance Sheet as of 31st March 2020
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q11.3
Working Notes:
1. Donation (Capital) is added to the Capital fund.
2. Government Grant ₹ 1,20,000 is recorded on the credit side of Income & Expenditure A/c because it is the revenue income of the organization.
3. Outstanding tuition fees ₹ 15,000 and outstanding salary ₹ 9,000 are added to the respective head of Account and then they are shown separately on the Assets side and Liabilities side of the Balance Sheet respectively.

Question 12.
Account of a Library
Following is the Receipts Payments Account of “Dhananjay Library”, Mumbai for the year ending 31-03-2020.
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q12
You are required to prepare an Income and Expenditure Account for the year ended 31-03-2020 and a Balance Sheet as of that day.
The following information is also made available to you.
1. On 31 -03-2019, the library had the following Assets also; Books ₹ 50,000, Furniture ₹ 6,500, and Machinery of ₹ 30,000.
2. Subscription received in advance amounted to ₹ 500.
3. Outstanding salaries ₹ 1300 and Rent ₹ 950.
4. 50% of the admission fees should be capitalized.
5. Furniture to be depreciated at 10% p.a.
6. Library books were purchased on 1st April 2019 charge depreciation at 10% p.a.
7. The Investments were purchased on 01-04-2019 and they carry interest at 20% p.a.
Solution:
In the books of Dhananjay Library, Mumbai
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q12.1
Balance Sheet as of 31st March 2020
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q12.2
Working Notes:
1. Opening Balance Sheet is prepared to find out opening capital fund:
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q12.3

2. Outstanding expenses of the previous year, paid in the current year so no entry for outstanding expenses (2018-19)

3. Interest on Investment @ 20% on ₹ 6,000 = ₹ 1,200
Interest on Investment received = ₹ 900
Outstanding interest on investment = ₹ 300

4. Depreciation on library books at 10% p.a.
On opening balance of ₹ 50,000 (for whole year) = ₹ 5,000
On purchases on 01-04-2019 (for whole year) = ₹ 500
Total Depreciation = ₹ 5,500

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

5. Subscriptions received in advance ₹ 500 is deducted from subscription received on the credit side of Income and Expenditure A/c and then subscription received in advance is shown separately on the Liabilities side of Balance Sheet.

6. Outstanding salaries and outstanding rent are added to the respective head of Account on the debit side of the Income & Expenditure Account and both the outstanding items are recorded on the Liabilities side of the Balance Sheet.

Question 13.
Outstanding Expenses and Prepaid Expenses
From the following information supplied to you, prepare Income and Expenditure Account for the year ending 31-03-2020 and Balance Sheet as on that date for “Morya Sports Club”, Thane.
Balance Sheet as on 01-04-2019
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q13
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q13.1
Adjustments:
1. Subscription received includes ₹ 3,000 for 2018-19 and outstanding subscription for 2019-20 was ₹ 14,000.
2. On 31-03-2020, the Prepaid insurance premium was ₹ 2,500.
3. Depreciate Furniture by ₹ 3,000.
4. Locker rent outstanding for 2019-20 is ₹ 400.
Answer:
In the books of ‘Morya Sports Club’ Thane
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q13.2
Balance Sheet as of 31st March 2020
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q13.3
Working Notes:
1. Outstanding subscription (2018-19) ₹ 8,000 given in b/s against that ₹ 3,000 received in 2019-20.
Means still receivable subscription = ₹ 5,000 (8,000 – 3,000).

2. Prepaid insurance premium (2018-19) ₹ 2,000 is for the current year. Therefore, in the current year’s insurance premium, ₹ 2,000 is to be added and then subtract the current year’s prepaid insurance premium.

3. Outstanding salary of (2018-19), ₹ 4,000 of the previous year is to be subtracted from current year’s salary.

4. Total amount of donations and entrance fees are to be capitalized so add the entire amount of both the items to Capital fund.

5. Outstanding locker’s rent (2018-19) ₹ 500 is given in the Balance Sheet. It is to be subtracted from the current year’s locker’s rent and then adds the current year’s outstanding locker rent.

Question 14.
Charitable Hospital
Following information has been provided by “Vivekanand Charitable Hospital”, Latur. You are required to prepare an Income and Expenditure Account for the year ending 31-03-2019 and the Balance Sheet as of that date.
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q14
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q14.1
Adjustments:
1. On 31-03-2019 stock of drugs was valued at ₹ 22,000.
2. Depreciation on Building at 5% p.a. and on Ambulance ₹ 30,000.
3. Life membership fees are to be capitalized.
Answer:
In the books of Vivekanand Charitable Hospital, Latur
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q14.2
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns Practical Problems Q14.3
Working Notes:
1. Purchase of drugs ₹ 2,00,000 includes ₹ 40,000 of 2017-18 and in the Balance Sheet of 2017-18, the outstanding bill of drugs is ₹ 50,000 given. So, ₹ 10,000 is still outstanding.

Maharashtra Board 12th BK Textbook Solutions Chapter 2 Accounts of ‘Not for Profit’ Concerns

2. Consumption of drugs:
Opening stock (2017-18) = ₹ 42,000
Add: Purchase of drugs = ₹ 1,60,000
Total = 1,60,000 + 42,000 = ₹ 2,02,000
Less: Closing stock of drugs = ₹ 22,000
Consumption of drugs = 1,80,000

Class 12 Commerce BK Textbook Solutions Digest

11th Commerce BK Chapter 9 Exercise Final Accounts of a Proprietary Concern Practical Problems Solutions Maharashtra Board

Final Accounts of a Proprietary Concern 11th BK Commerce Chapter 9 Solutions Maharashtra Board

Balbharti Maharashtra State Board Bookkeeping and Accountancy 11th Solutions Chapter 9 Final Accounts of a Proprietary Concern Textbook Exercise Questions and Answers.

Class 11 Commerce BK Chapter 9 Exercise Solutions

1. Answer in One Sentence.

Question 1.
What is Trading Account?
Answer:
An account in which direct expenses are compared with direct incomes to find out gross profit or gross loss for a given period is known as Trading Account.

Question 2.
What do you mean by Profit and Loss Account?
Answer:
An account in which indirect expenses are compared with indirect incomes to find out net profit or net loss for a given period is known as the Profit and Loss Account.

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 3.
Why Balance Sheet is prepared?
Answer:
The balance sheet is prepared to ascertain the financial position of the business on a specific date usually at the end of the accounting year.

Question 4.
State the meaning of Final Accounts.
Answer:
Final Accounts are the group of Trading Account, Profit and loss account and Balance sheet prepared to know the results of business for a given period.

Question 5.
What is Net Profit?
Answer:
When the total credit side of Profit and Loss A/c is greater than the total of debit side, it indicates credit balance which is known as net profit.

Question 6.
What do you mean by Gross Profit?
Answer:
When the total credit side of Trading A/c is greater than the total of debit side, it indicates credit balance, which is called gross profit.

Question 7.
State the meaning of Accrued Income?
Answer:
Income that is due and accumulated but not yet actually received during the current accounting year is called accrued income.

Question 8.
State the meaning of Outstanding Expenses?
Answer:
The expenses which are incurred in the current year, but not paid partly or fully during the current accounting year are termed as outstanding expenses.

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 9.
What is Depreciation?
Answer:
Depreciation means a continuous reduction in the value of property or asset due to wear and tear, accident, fall in the market price, the passage of time, etc.

Question 10.
What do you mean by Prepaid Expenses?
Answer:
The expense which is paid in advance before they are due for payment is called prepaid expenses.

2. Give a word, term, or phrase which can substitute each of the following statements:

Question 1.
Expenses are paid before it is due.
Answer:
Prepaid Expenses

Question 2.
Income due but not yet received.
Answer:
Accrued Income

Question 3.
Carriage paid on the sale of goods.
Answer:
Carriage Outwards

Question 4.
Statement of Assets and liabilities.
Answer:
Balance Sheet

Question 5.
Account prepared to know Net Profit or Net loss.
Answer:
Profit and Loss A/c

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 6.
Value of goods remaining unsold at the end of the year.
Answer:
Closing Stock

Question 7.
The provision was made to compensate the loss on account of likely debts.
Answer:
Provision for Bad and Doubtful Debts

Question 8.
The accounts are prepared at the end of the accounting year to know the profit or loss and financial position of the business.
Answer:
Final Accounts

Question 9.
An amount spent on promoting the sale of goods.
Answer:
Selling Expenses

Question 10.
Additional information is provided below the Trial Balance.
Answer:
Adjustments

3. Select the most appropriate alternatives given below and rewrite the sentence:

Question 1.
_____________ is excess of assets over liabilities.
(a) Goodwill
(b) Capital
(c) Investments
(d) Drawings
Answer:
(b) Capital

Question 2.
Discount earned is transferred to credit side of _____________ account.
(a) Current
(b) Profit and Loss
(c) Trading
(d) Capital
Answer:
(b) Profit and Loss

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 3.
_____________ is a statement which shows the financial position of business on a specific date.
(a) Trading Account
(b) Trial Balance
(c) Profit and Loss A/c
(d) Balance Sheet
Answer:
(d) Balance Sheet

Question 4.
Outstanding expenses are shown on the _____________ side of Balance sheet.
(a) Assets
(b) Liability
(c) Both
(d) None of these
Answer:
(b) Liability

Question 5.
Interest on Drawing is credited to _____________ Account.
(a) Trading
(b) Profit and Loss
(c) Capital
(d) All
Answer:
(b) Profit and Loss

Question 6.
Debit balance of Trading Account means _____________
(a) Gross Loss
(b) Net Loss
(c) Net Profit
(d) Gross Profit
Answer:
(a) Gross Loss

Question 7.
Carriage Inward is debited to _____________ Account.
(a) Trading
(b) Profit and Loss
(c) Capital
(d) Bank
Answer:
(a) Trading

Question 8.
Excess of credit over to debit in Profit and Loss A/c indicates _____________
(a) Net Profit
(b) Gross Profit
(c) Gross Loss
(d) Net Loss
Answer:
(a) Net Profit

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 9.
Closing stock is always valued at cost or market price which is _____________
(a) more
(b) less
(c) zero
(d) equal
Answer:
(b) less

Question 10.
When specific date is not given, in that case interest on drawings is charged for _____________ month.
(a) Four
(b) Six
(c) Eight
(d) Nine
Answer:
(b) Six

4. State True or False with reasons:

Question 1.
In every adjustment at least there are three effects.
Answer:
This statement is False.
There are at least two effects in every adjustment of final accounts.

Question 2.
Every item of Trial Balance has only one effect.
Answer:
This statement is True.
Every transaction is recorded through journal or subsidiary books with the principle of the double-entry book-keeping system. Journal and subsidiary books are posted to the ledger account and trial balance is prepared from the balances of the ledger so there are already two effects passed. So every item of Trial Balance has only one effect.

Question 3.
Income due but not received is a liability.
Answer:
This statement is False.
Income due but not received is an Asset and not a liability.

Question 4.
Goodwill is not a fictitious asset.
Answer:
This statement is True.
Goodwill is the reputation or name and fame of a business organization in the market. It is the money value of a business reputation earned by a business. It is an intangible asset.
Fictitious assets are created by accounting entry in the books of accounts it doesn’t have any realizable value.
E.g.: Share issue expenses.

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 5.
The credit balance of the Profit & Loss account shows a net profit.
Answer:
This statement is True.
The credit side of profit and loss A/c represents incomes when the credit side is greater than the debit side (expenses) it shows the Net Profit of the year.

5. Fill in the blanks:

Question 1.
Gross Profit is transferred to _____________ account.
Answer:
Profit and Loss A/c

Question 2.
Debit Balance of Trading Account indicates _____________
Answer:
Gross Loss

Question 3.
Income Receivable appears on _____________ side of Balance Sheet.
Answer:
Asset

Question 4.
Interest on Bank Loan is debited to _____________ A/c.
Answer:
Profit and Loss A/c

Question 5.
Profit and Loss account is prepared to find out _____________ results of the business.
Answer:
Net Working

Question 6.
All indirect/operating expenses are transferred to _____________ account.
Answer:
Profit and Loss A/c

Question 7.
Interest of proprietor’s drawing is credited to _____________ account.
Answer:
Profit and Loss A/c

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 8.
An excess of debit over credit in the Profit & Loss A/c represents the _____________
Answer:
Net Loss

Question 9.
All direct expenses are transferred to _____________ account.
Answer:
Trading A/c

Question 10.
Balance Sheet is _____________ of assets & liabilities.
Answer:
Statement

6. Find the odd one:

Question 1.
Rent, Salary, Insurance, Plant, and Machinery.
Answer:
Plant and Machinery

Question 2.
Purchases, Closing stock, Debtors, Factory Rent.
Answer:

Question 3.
Capital, Bills Payable, Debtors, Outstanding wages.
Answer:
Debtors

Question 4.
Advertisement, Travelling Expenses, Factory Rent, Insurance.
Answer:
Factory Rent

Question 5.
Cash in Hand, Debtors, Outstanding Income, Reserve for Doubtful Debts.
Answer:
Reserve for Doubtful Debts

7. Do you agree or disagree with the following statements:

Question 1.
Reserve for bad debts is created by debiting Profit and Loss Account.
Answer:
Agree

Question 2.
A balance Sheet is a statement as well as an account.
Answer:
Disagree

Question 3.
Indirect Expenses are debited to Trading Account.
Answer:
Disagree

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 4.
Bank Overdraft is treated as an Internal Liability.
Answer:
Disagree

Question 5.
Capital is excess of Liabilities over Assets.
Answer:
Disagree

8. Correct and Rewrite the following statements:

Question 1.
The balancing figure of the Trading Account is Net Profit or Net Loss.
Answer:
The balancing figure of the Trading Account is Gross Profit or Gross Loss.

Question 2.
All direct expenses are debited to the Profit and Loss Account.
Answer:
All direct expenses are debited to Trading Account.

Question 3.
When the credit side of the Profit and Loss Account is greater than the debit side, it is called Net Loss.
Answer:
When the credit side of the Profit and Loss account is greater than the debit side, it is called Net Profit.

Question 4.
Capital A/c……………..Dr.
To Profit and Loss Account
(Being Net Profit transferred to Capital A/c)
Answer:
Profit and Loss Account…………….Dr.
To Capital A/c
(Being Net Profit transferred to Capital A/c)

Question 5.
Trading A/c……………Dr.
To Sales A/c
(Being Sales transferred to Trading A/c)
Answer:
Sales A/c…………Dr
To Trading A/c
(Being sales transferred to Trading A/c)

9. Calculate the following.

Question 1.
Calculate the Capital
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern 9 Q1
Solution:
Capital = Assets – Liabilities
= ₹ 1,00,000 – ₹ 39,950
= ₹ 60,050

Question 2.
The machinery of ₹ 35,500 is purchased on 1st July 2018 and on the same day ₹ 4,500 are spent on the installation of the Machinery. The proprietor has decided to Depreciate Machinery at the rate of 7% p.a. Calculate the amount of depreciation, assuming that accounting year is ending on 31st March every year.
Solution:
Cost of Machinery = Purchase Price + Installation Charges
= 35,500 + 4,500
= ₹ 40,000
Depreciation for 9 months = 40,000 × \(\frac{7}{100} \times \frac{9}{12}\) = ₹ 2,100

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 3.
Mr. Pramod borrowed a Loan from the State Bank of India ₹ 3,50,000 on 1st Oct. 2018 at the rate of interest of 12% p.a. Calculate the Interest on a bank loan for the year 2018-19, assuming that the financial year-end on 31st March every year.
Solution:
Interest on Bank loan for 6 months = 3,50,000 × \(\frac{12}{100} \times \frac{6}{12}\) = ₹ 21,000

Question 4.
Annual Insurance Premium ₹ 8,000 is paid on 1st Dec 2018. Calculate the amount of Insurance Premium for the accounting year ending on 31st March 2019.
Solution:
Annual Insurance Premium for 12 months = ₹ 8,000
Less: Prepaid for 8 months = ₹ 5,333
Insurance for 4 months (01.12.18 to 31.03.19) = ₹ 2,667

Question 5.
Calculate the Gross Profit/Gross Loss
Purchases A/c ₹ 15,500, Sales A/c ₹ 30,000, Carriage Inward ₹ 1,200, Opening Stock ₹ 5,000, Purchases Returns ₹ 500, Closing Stock ₹ 18,000
Solution:
Cost of Goods Sold = Opening Stock + Purchases – Purchases Returns + Carriage Inward – Closing Stock
= 5,000 + 15,500 – 500 + 1,200 – 18,000
= ₹ 3,200
Gross Profit = Sales – Cost of goods sold
= 30,000 – 3,200
= ₹ 26,800

Practical Problems

Question 1.
From the following Balances of Jayashri Traders, you are required to prepare Trading Account for the year ended 31/03/2019.
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q1
Solution:
In the books of Jayashri Traders
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q1.1

Question 2.
Prepare Profit and Loss Account of Sanjay Brothers for the year ended 31st March 2018 from the following balances.
1. Bank charges ₹ 22,000
2. Interest (Cr.) ₹ 16,000
3. Sundry expenses ₹ 42,000
4. Insurance ₹ 35,000
5. Salaries ₹ 40,000
6. Rates and Taxes ₹ 13,000
7. Postage ₹ 8,000
8. Advertisement ₹ 40,000
9. Rent paid ₹ 32,000
10. Bad debts ₹ 10,000
11. Commission (Cr) ₹ 17,500
12. Printing & Stationery ₹ 21,000
13. Loss by fire ₹ 18,000
14. Discount (Dr) ₹ 23,000
15. Discount (Cr) ₹ 37,000
16. Misc. Income ₹ 14,000
17. Depreciation ₹ 34,000
18. Carriage Outwards ₹ 60,000
19. Godown Expenses ₹ 40,000
Note: Gross Profit ₹ 4,07,500
Solution:
In the books of the Sanjay Brothers.
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q2

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 3.
From the following Trial Balance of Sanjiv & Sons. Prepare Trading Account and Profit & Loss Account for the year ending on 31st March 2019 and a Balance Sheet as on that date.
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q3
Additional information:
1. Closing stock on 31st March 2019, was at cost ₹ 60,000 and Market Price ₹ 70,000.
2. Outstanding expenses: Wages ₹ 4,000, Salary ₹ 2,400
3. Provide depreciation at 10% on Motor Van and 5% on Furniture.
4. Write off ₹ 2,000 for bad debts and create R.D.D. at 5% on debtors.
5. Provide 10% p.a. interest on capital.
Solution:
In the books of Sanjiv & Sons
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q3.1
Balance Sheet as of 31st March, 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q3.2
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q3.3

Question 4.
From the following Trial Balance of Nandini & Co. as of 31st March 2019. Prepare Final Accounts after considering the adjustments given below.
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q4
Adjustments:
1. Closing stock valued at ₹ 1,00,000.
2. Write off ₹ 2,000 as bad debts and create a provision for doubtful debts @ 5% on Sundry Debtor.
3. Depreciate Machinery by 10% p.a. and Loose Tools is valued at ₹ 1,00,000.
4. Charge Interest on Capital @ 2% p.a.
Solution:
In the books of Nandini & Co.
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q4.1
Balance Sheet as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q4.2
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q4.3

Question 5.
Prepare Final accounts of Abdul Traders for the year ending 31st March 2019 with the help of the following Trial Balance and Adjustments.
Trial Balance as of 31st March 2019.
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q5
Adjustments:
1. Closing stock valued at ₹ 89,600
2. Outstanding expenses Salaries ₹ 2,000, Wages ₹ 4,000
3. Charge depreciation on Machinery @ 10%
4. Bad debts are written off ₹ 2,000 and create a provision for bad and doubtful debts 5% on Sundry Debtors.
Solution:
In the books of Abdul Traders.
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q5.1
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q5.2
Balance Sheet as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q5.3

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 6.
Following is the Trial Balance of Geeta Enterprises. You are required to prepare a Trading and Profit & Loss Account for the year ended 31st March 2019 and the Balance Sheet as of that date after taking into account the additional information provided to you.
Trial Balance as of 31st March, 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q6
Additional information:
1. Closing stock of goods on 31st March 2019 valued at ₹ 7,100 at cost price and ₹ 7,500/- as market price.
2. Travelling expenses include ₹ 125 spent on personal traveling.
3. ₹ 175 is to be written off as bad debts which were due from Mr. Ashok, a debtor, and 5% R.D.D. is to be maintained on debtors.
4. Reserve for discount on debtors as well as on creditors is to be maintained at 2% and 3% respectively.
5. Provide 10% depreciation on Plant & Machinery and Furniture.
Solution:
In the books of Geeta Enterprises.
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q6.1
Balance Sheet as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q6.2

Question 7.
Following are the closing ledger balances of Deepak & Co. Prepare Trading Account and Profit & Loss Account for the year ended 31st March 2019 and Balance sheet as of that date.
Ledger Balances of Mr. Deepak and Co. as of 31st March, 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q7
Adjustments:
1. Closing stock was valued at ₹ 60,000
2. An amount of ₹ 3,000 is still to be received on account of commission.
3. Provision for discount on debtors and Provision for discount on Creditors are to be created 2% and 3% respectively.
4. Amount of Furniture is to reduce by ₹ 4,500 and Building by 10%.
5. Outstanding expenses Salaries ₹ 4,500 and Wages ₹ 1,500.
Solution:
In the books of Deepak & Co.
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q7.1
Balance Sheet as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q7.2

Question 8.
Following is the Trial Balance extracted from the books of Raju Traders. You are required to prepare Trading A/c, Profit & Loss A/c for the year ending on 31st March 2019 and Balance Sheet as of that date after Considering the additional information given below.
Trial Balance as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q8
Adjustments:
1. Closing stock is valued at ₹ 40,000 at Cost Price and ₹ 44,000 as Market Price.
2. Provide Depreciation on Plant & Machinery, Furniture, Computers @ 5%, 10%, 15% respectively.
3. Salaries are paid for 10 months only.
4. Further Bad debts amounted to ₹ 400 and provide 10% R.D.D. on Sundry Debtors.
5. Advertisement is paid for 2 years.
Solution:
In the books of Raju Traders.
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q8.1
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q8.2
Balance Sheet as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q8.3

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 9.
From the following Trial Balance of Shradha Enterprises, you are required to prepare Final Accounts for the year ending on 31st March 2019.
Trial Balance as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q9
Adjustments:
1. Insurance is prepaid to the extent of ₹ 2,250
2. Closing stock is valued at ₹ 3,80,000 Cost price and ₹ 4,00,000 as Market price.
3. Outstanding Expenses are Wages ₹ 6,000 and Rent ₹ 5,000
4. Write off further had debts ₹ 1,500 and provide 5% Reserve for doubtful debts.
5. Depreciation on Furniture and Plant & Machinery at 10% p.a. and on Freehold Premises at 15% p.a.
Solution:
In the books of Shradha Enterprises
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q9.1
Balance Sheet as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q9.2

Question 10.
From the following Trial Balance of Ayub & Co. as of 31st March 2019, you are required to prepare Trading Account, Profit and Loss Account for the year ending 31st March 2019, and Balance Sheet as of that date after making necessary adjustments.
Trial Balance as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q10
Adjustments:
1. Stock on hand on 31st March 2019 valued at ₹ 60,000
2. Rent amounting to ₹ 600 Prepaid.
3. Bad Debts ₹ 600 and create a Provision for Doubtful Debts 5%
4. Depreciation on Plant & Machinery by 10% and Furniture is valued at ₹ 4,500
5. Outstanding Salaries ₹ 900
Solution:
In the books of Ayub and Co.
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q10.1
Balance Sheet as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q10.2

Question 11.
From the following Trial Balance of Rajnish & Sons and the additional information given below prepare Trading & Profit and Loss Account for the year ending on 31st March 2018 and Balance Sheet as on that date.
Trial Balance as of 31st March 2018
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q11
Adjustments:
1. Closing Stock valued at ₹ 3,00,000 cost price and ₹ 3,20,000 at Market price.
2. Salaries were paid for 10 months only.
3. Insurance is paid for one year ending on 30.06.2018
4. One of the debtors Mr. Amit became insolvent, from whom ₹ 10,000 was not received.
5. 5% R.D.D. is to be maintained on Debtors.
6. Depreciate Machinery & Furniture @ 10% and 5% respectively.
Solution:
In the books of Rajnish & Sons
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q11.1
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q11.2
Balance Sheet as of 31st March 2018
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q11.3

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 12.
From the following Trial Balance of John & Sons, you are required to prepare Trading Account, Profit and Loss Account for the year ending 31st March 2019 and Balance Sheet as of that date.
Trial Balance as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q12
Adjustments:
1. Closing Stock ₹ 27,000
2. Charge Depreciation on Machinery and Motor car @ 10% and 5% respectively.
3. Create R.D.D. 5% on Sundry Debtors
4. Interest on Drawings @ 5% p.a.
5. Create Discount on Sundry Creditors 3%
6. Advertisement ₹ 1,000 is prepaid.
7. Outstanding Rent ₹ 1,500
Solution:
In the books of John and Sons
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q12.1
Balance Sheet as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q12.2
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q12.3

Question 13.
From the following Trial Balance of Pushkraj, you are required to prepare Trading Account and Profit and Loss Account for the year ended 31st March 2019 and Balance Sheet as of that date.
Trial Balance as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q13
Adjustments:
1. Stock on 31st March 2019 was valued at ₹ 28,000
2. Create a Provision for doubtful debts on Sundry Debtors @ 5%
3. Depreciate Motor car by 5% p.a. and Machinery by 7% p.a.
4. Outstanding expenses Rent ₹ 800 & Wages ₹ 1,000
5. Charge interest on Capital @ 3% p.a.
6. Goods of ₹ 4,000 withdrawn by the proprietor for personal use.
Solution:
In the books of Pushkraj
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q13.1
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q13.2
Balance Sheet as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q13.3

Question 14.
From the following Trial Balance of Jyoti, Trading Co. Prepare the Trading Account and Profit and Loss Account for the year ended 31st March 2019 and Balance Sheet as of that date.
Trial Balance as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q14
Adjustments:
1. Closing stock valued at ₹ 58,000 Cost Price while the Market price is ₹ 60,000
2. Write off ₹ 1,200 as Bad debts and create provision for doubtful debts 2% on Sundry Debtors and also create provision for discount on Creditors 5%.
3. Loose Tools is valued at ₹ 52,000 and depreciate Furniture by 10% p.a.
4. Outstanding expenses Salary ₹ 1,000 and Wages ₹ 225
5. Charge interest on Capital 2% and on Drawings 10%.
Solution:
In the books of Jyoti Trading Co.
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q14.1
Balance Sheet as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q14.2

Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern

Question 15.
From the following Trial Balance of Manish Enterprise, Prepare the Trading Account and Profit and Loss Account for the year ended 31st March 2019 and Balance sheet as of that date.
Trial Balance as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q15
Adjustments:
1. Closing Stock was ₹ 32,000.
2. Write off 50% of patents, depreciate Plant & Machinery by 10% p.a and Office Equipment by 20%.
3. Reserve for bad debts is to be created 5% and discount on Debtors 2%.
4. Outstanding expenses Mobile charges ₹ 300 and Freight ₹ 500
5. Charge Interest on Capital @ 5%.
6. Goods of ₹ 2,000 distributed on free samples.
Solution:
In the books of Manish Enterprise
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q15.1
Balance Sheet as of 31st March 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q15.2
Maharashtra Board 11th BK Textbook Solutions Chapter 9 Final Accounts of a Proprietary Concern Practical Problems Q15.3

Class 11 Commerce BK Textbook Solutions Digest

11th Commerce BK Chapter 2 Exercise Meaning and Fundamentals of Double Entry Book-Keeping Practical Problems Solutions Maharashtra Board

Meaning and Fundamentals of Double Entry Book-Keeping 11th BK Commerce Chapter 2 Solutions Maharashtra Board

Balbharti Maharashtra State Board Bookkeeping and Accountancy 11th Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping Textbook Exercise Questions and Answers.

Class 11 Commerce BK Chapter 2 Exercise Solutions

1. Answer in one sentence only.

Question 1.
What is a Double Entry System?
Answer:
A system of accounting is which double or two-fold effects of every business transaction are recorded systematically in the books of accounts is called a double-entry book-keeping system.

Question 2.
What is an Account?
Answer:
The summarised record of all transactions related to a person, an institution, an income, and expenditure, an asset, a liability, a profit, gain as per the accounting principles is called an account.

Question 3.
State the meaning of the Single Entry System.
Answer:
A book-keeping system in which only one aspect of every business transaction is considered and systematically recorded in the books of accounts and other aspects are completely ignored is called Single Entry System.

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 4.
What is Personal Account?
Answer:
Account of person or account relating to a person with whom a business keeps dealings is called Personal Account.
e.g. Kishor’s A/c, Bank of India’s A/c.

Question 5.
State the rules of Nominal Account.
Answer:
The rules of Nominal Account state that Debit all expenses or loses and Credit all incomes and gains.

Question 6.
Give two examples of intangible assets.
Answer:
Goodwill and Patents or Trademark are two examples of intangible assets.

Question 7.
State the meaning of Real Account.
Answer:
Account of tangible as well as intangible property or anything owned and possessed by the business is called real account, e.g. Cash A/c.

Question 8.
Give two examples of income and gains.
Answer:
Interest received, Discount earned, sales, etc. are examples of income and gains.

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 9.
State the rule for Personal Account.
Answer:
The rule of personal account states that Debit the receiver and Credit the giver.

Question 10.
How many methods of recording accounting information are there?
Answer:
The methods of recording accounting information are broadly classified as (i) Indian System and (ii) English System. It is sub-classified as (a) a Single Entry System and (b) a Double Entry System.

2. Write one word/term or phrase which can substitute each of the following statements.

Question 1.
Method of Accounting which records both aspects of the transaction.
Answer:
Double Entry System

Question 2.
The right-hand side of an account.
Answer:
Credit side

Question 3.
Name of the account which is debited when proprietor uses business money for personal use.
Answer:
Drawings A/c

Question 4.
Accounts of Assets and Properties.
Answer:
Real A/c

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 5.
Accounts of Expenses and Losses and Incomes and Gains.
Answer:
Nominal A/c

Question 6.
The left-hand side of an account.
Answer:
Debit side

Question 7.
The Assets which cannot be seen, touched or felt.
Answer:
Intangible Asset

Question 8.
A person who invented the Double Entry System.
Answer:
Luca D. Bargo Pacioli

Question 9.
Incomplete system of recording business transactions.
Answer:
Single Entry System

Question 10.
A scientific system of recording business transactions.
Answer:
Double Entry system

3. Select the most appropriate alternatives from those given below and rewrite the statements.

Question 1.
International Accounting day is observed on _______________
(a) 10th November
(b) 12th November
(c) 10th December
(d) 15th December
Answer:
(a) 10th November

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 2.
Conventional system of accounting is _______________
(a) English entry system
(b) Double entry system
(c) Indian System
(d) None of these
Answer:
(c) Indian System

Question 3.
Every debit has corresponding _______________
(a) Debit
(b) Credit
(c) Right hand side
(d) None of these
Answer:
(b) Credit

Question 4.
Radha’s Account is a type of _______________ account.
(a) Nominal
(b) Personal
(c) Real
(d) Expenses
Answer:
(b) Personal

Question 5.
Machinery Account is _______________ account.
(a) Nominal
(b) Income
(c) Personal
(d) Real
Answer:
(d) Real

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 6.
Goodwill is _______________ asset.
(a) Tangible
(b) Current
(c) an intangible
(d) None of these
Answer:
(c) an intangible

Question 7.
Prepaid expenses is _______________ account.
(a) Real
(b) Personal
(c) Nominal
(d) Income
Answer:
(b) Personal

Question 8.
Debit the receiver, Credit the _______________
(a) Goes out
(b) Giver
(c) Income and gains
(d) Comes in
Answer:
(b) Giver

Question 9.
Debit what comes in, Credit what _______________
(a) Giver
(b) Expenses and losses
(c) Goes out
(d) Income and gains
Answer:
(c) Goes out

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 10.
Debit all _______________ and Credit all income and gains.
(a) Giver
(b) Expenses and losses
(c) Goes out
(d) None of these
Answer:
(b) Expenses and Losses

4. State whether the following statements are True or False with reasons.

Question 1.
Outstanding expense is a nominal account.
Answer:
This statement is False.
Outstanding expenses are personal accounts. It is a representative personal account. Expenses are payable to some person.

Question 2.
A capital account is a real account.
Answer:
This statement is False.
Capital is a personal account. Amount invested in the business by the proprietor is capital. A proprietor is a natural person.

Question 3.
Every debit has equal and corresponding credit.
Answer:
This statement is True.
Under the Double Entry System, the two-fold effects of each transaction are recorded. Under this system one account is to be debited and another is to be credited with an equal amount.

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 4.
The discount received is a nominal account.
Answer:
This statement is True.
Discount received in an income for the business. All expenses and income come under the Nominal account.

Question 5.
The drawings account is a nominal account.
Answer:
This statement is False.
The drawing is a Personal account. Drawing means cash on goods withdrawn by the proprietor for personal use. As the proprietor is a Personal account his drawings are also a Personal account.

Question 6.
Outstanding salary is a nominal account.
Answer:
This statement is False.
Outstanding salary is Personal account. Salary is the amount payable to staff. As he is a person, the amount payable to him is a personal account. It is a Representative Personal account.

Question 7.
A loan account is a personal account.
Answer:
This statement is True.
The loan is taken from a person or bank and they are persons either natural or person or artificial persons.

Question 8.
A goodwill account is a real account.
Answer:
This statement is True.
All properties/assets come under real accounts. Goodwill is an intangible asset so goodwill is a Real account.

Question 9.
A discount account is a nominal account.
Answer:
This statement is False.
Trade discount is a noncash transaction it is not recorded in the books of account so it doesn’t fall under any account.

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 10.
Personal transactions of proprietors are recorded in the books of account of business.
Answer:
This statement is False.
Personal transactions of proprietors are not recorded in the books of account of business. Only business transactions are recorded in the books of account of business as businesses have a separate entity.

Question 11.
A motor car account is a Real Account.
Answer:
This statement is True.
All properties and assets fall under real accounts. Motor car is property so it is a real account.

Question 12.
The rule of a Nominal Account is to Debit the receiver and Credit the giver.
Answer:
This statement is False.
The rule of the Nominal account is to debit all expenses and losses Credit all incomes and gains.

Question 13.
A bank loan account is a Nominal account.
Answer:
This statement is False.
The bank account is a Personal account. It is a representative person.

Question 14.
Assets = Capital + Liabilities
Answer:
This statement is True.
Total assets are always equal to total liabilities. Total liabilities include capital also.
So Assets = Capital + Liabilities.

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 15.
A Trademark account is a personal account.
Answer:
This statement is False.
Trademark is a real account. All tangible and intangible assets are properties and they fall under real account.

5. Fill in the blanks.

Question 1.
Increase in asset is debited and decrease in asset is _______________
Answer:
Credited

Question 2.
Assets = Liabilities + _______________
Answer:
Capital

Question 3.
Increase in capital is credited and decrease in capital is _______________
Answer:
Debited

Question 4.
Scientific and complete system of recording is known as _______________
Answer:
Double Entry System

Question 5.
Debit all expenses and losses, Credit all _______________
Answer:
Income and Gains

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 6.
Land and Building account is _______________ account.
Answer:
Real

Question 7.
Cash Book and Personal Accounts are only maintained under _______________ system.
Answer:
Single Entry

Question 8.
Debit what comes in and credit what goes out is the rule of _______________ account.
Answer:
Real

Question 9.
Travelling expenses account is _______________ type of Account.
Answer:
Nominal

Question 10.
Every transaction has _______________ effect.
Answer:
Two Fold

Question 11.
_______________ accounts are accounts of properties and assets.
Answer:
Real

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 12.
Laptop account is a _______________ account.
Answer:
Real

6. Classify the following accounts under the types of Personal, Real, and Nominal accounts.

Question 1.
Mr. Rohit’s capital A/c
Answer:
Personal Account

Question 2.
Loose Tools A/c
Answer:
Real Account

Question 3.
Drawing A/c
Answer:
Personal Account

Question 4.
Cartage A/c
Answer:
Nominal Account

Question 5.
Prepaid Rent A/c
Answer:
Personal Account

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 6.
Copyright A/c
Answer:
Real Account

Question 7.
Patent A/c
Answer:
Real Account

Question 8.
Outstanding Income A/c
Answer:
Personal Account

Question 9.
Prepaid Expenses A/c
Answer:
Personal Account

Question 10.
Commission Received A/c
Answer:
Nominal Account

Question 11.
Freight A/c
Answer:
Nominal Account

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 12.
Plant and Machinery A/c
Answer:
Real Account

Question 13.
Sundry Income A/c
Answer:
Nominal Account

Question 14.
Live Stock A/c
Answer:
Real Account

Question 15.
Goods distributed as free sample A/c
Answer:
Nominal Account

Question 16.
Radhika’s A/c
Answer:
Personal Account

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 17.
Outstanding Wages A/c
Answer:
Personal Account

Question 18.
Loss on Sale of Furniture A/c
Answer:
Nominal Account

Question 19.
Bank of Maharashtra A/c
Answer:
Personal Account

Question 20.
Loan A/c
Answer:
Personal Account

Question 21.
Computer A/c
Answer:
Real Account

Question 22.
Legal Expenses A/c
Answer:
Nominal Account

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 23.
Fixed Deposit A/c
Answer:
Real Account

Question 24.
Income Receivable A/c
Answer:
Personal Account

Question 25.
Audit Fees A/c
Answer:
Nominal Account

Question 26.
Trademark A/c
Answer:
Real Account

Question 27.
Loss by fire A/c
Answer:
Nominal Account

Question 28.
Motor Car A/c
Answer:
Real Account

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 29.
Income tax A/c
Answer:
Personal Account

Question 30.
GST A/c (Goods and Service Tax)
Answer:
Nominal Account

Question 31.
Siddhivinayak Trust A/c
Answer:
Personal Account

Question 32.
Office Equipment A/c
Answer:
Real Account

Question 33.
The stock of Stationery A/c
Answer:
Real Account

Question 34.
Indian Railways A/c
Answer:
Personal Account

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 35.
Income Received in Advance A/c
Answer:
Personal Account

Question 36.
Dividend on Investment Advance A/c
Answer:
Nominal Account

Question 37.
Discount A/c
Answer:
Nominal Account

Question 38.
Raj & company A/c
Answer:
Personal Account

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 39.
Repairs A/c
Answer:
Nominal Account

Question 40.
Royalty A/c
Answer:
Nominal Account

7. Complete the following Accounting equation table.

Question 1.
Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping 7 Q1
Answer:

Transactions Assets (₹) = Liabilities (₹) + Capital (₹)
1. Started business with Cash ₹ 50,000 50,000 = 00 + 50,000
2. Purchased goods of ₹ 10,000 50,000
(+) 10,000
(-) 10,000
= 00 + 50,000
3. Goods stolen ₹ 1,000 50,000
(-) 1,000
= 00 + 50,000
(-) 1,000
4. Sold goods for Cash ₹ 5,000 49,000
(+) 5,000
(-) 5,000
= 00 + 49,000
5. Loan taken from Bank ₹ 7,000 49,000
(+) 7,000
= 00
7,000
+ 49,000
Total 56,000 = 7,000 + 49,000

8. Give necessary transactions for the following effect of increase and decrease in Assets, Capital, and Liabilities.

Question 1.
Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping 8 Q1
Answer:

1. Sold goods for Cash ₹ 10,000 Increase in Assets
Decrease in Assets
2. Goods costing ₹ 12,000 Sold for ₹ 15,000 Increase in Capital
Decrease in Assets
3. Paid cash ₹ 8,500 to our creditor Mr. Kishor Decrease in Liabilities
Decrease in Assets
4. Goods worth ₹ 7,000 stolen from Godown Decrease in Assets
Decrease in Capital

Practical Problems

Question 1.
Prepare a chart showing Analysis of the following transactions in a Tabular form according to the Traditional Approach:
1. Rajasaheb started the business with cash of ₹ 85,000.
2. Goods Purchased for cash ₹ 5,000.
3. Sold goods on credit worth ₹ 6,000 to Ramesh.
4. Cash deposited into Bank of Maharashtra ₹ 12,000.
5. Interest received ₹ 700 from Radhika.
6. Paid Rent ₹ 2,000 to the landlord.
7. Bought goods on credit from Birajmohan ₹ 7,000.
8. Withdrew cash from bank ₹ 1,000 for office use.
9. Purchased computer ₹ 9,000 for cash.
10. Paid Mobile bill (office) ₹ 500.
11. Sold old Mobile ₹ 2,000.
12. Received Rent ₹ 1,000 from the tenant.
Solution:
Table showing analysis of the transactions is given below (Traditional Approach)
Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping Practical Problems Q1

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 2.
Prepare Chart showing Analysis of the following transaction in a Tabular form according to Modern Approach.
1. Mr. Meghraj started the business with cash of ₹ 30,000.
2. Deposited cash into Bank of India ₹ 2,000.
3. Withdrew cash ₹ 1,000 for personal use.
4. Purchased goods on credit from Nilesh ₹ 2,000.
5. Cash purchases ₹ 3,000.
6. Paid Wages ₹ 400.
7. Purchased a chair for office use ₹ 3,200.
8. Sold goods to Mohan worth ₹ 1,200.
9. Withdrew Cash for Office use ₹ 3,000.
10. Sold old furniture ₹ 9,000.
11. Received Dividend of ₹ 1,000.
12. Paid for Printing bill book ₹ 200.
Solution:
Analysis of transactions by applying rules of Debit and Credit (Modern Approach)
Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping Practical Problems Q2
Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping Practical Problems Q2.1

Question 3.
Give the accounting equation for the following transactions:
1. Mr. Vaibhav started the business with Cash of ₹ 1,00,000.
2. Purchased goods on credit from Rita Stores ₹ 9,000.
3. Purchased Laptop for office use ₹ 10,000.
4. Sold goods to Rina on credit ₹ 12,000.
5. Received Interest ₹ 2,500.
6. Paid Telephone bill ₹ 1,300.
Solution:
Table showing Accounting equations for the transactions.
Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping Practical Problems Q3

Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping

Question 4.
Give the accounting equation for the following transactions.
1. Mr. Swaraj commenced business with a Bank balance of ₹ 1,10,000.
2. Purchased Furniture on credit from S.M Furniture Mart ₹ 25,000.
3. Bought goods on credit from Yuvraj ₹ 15,000.
4. Purchased Machinery ₹ 10,000.
5. Paid Electricity bill ₹ 3,500.
6. Goods destroyed by fire ₹ 1,500.
Solution:
Table showing equation for the transactions.
Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping Practical Problems Q4

Question 5.
Show accounting equation for the following transactions:
1. Rohit started the business with cash of ₹ 50,000.
2. Bought goods on credit from Manoj ₹ 6,000.
3. Cash purchases ₹ 5,000.
4. Paid wages ₹ 3,000 to Casual labour.
5. Sold goods to Santosh ₹ 7,000 on credit.
6. Received Commission ₹ 1,000 from Vaishali.
Solution:
Maharashtra Board 11th BK Textbook Solutions Chapter 2 Meaning and Fundamentals of Double Entry Book-Keeping Practical Problems Q5

Class 11 Commerce BK Textbook Solutions Digest

11th Commerce BK Chapter 4 Exercise Ledger Practical Problems Solutions Maharashtra Board

Ledger 11th BK Commerce Chapter 4 Solutions Maharashtra Board

Balbharti Maharashtra State Board Bookkeeping and Accountancy 11th Solutions Chapter 4 Ledger Textbook Exercise Questions and Answers.

Class 11 Commerce BK Chapter 4 Exercise Solutions

1. Answer in one sentence only.

Question 1.
What is Ledger?
Answer:
Ledger is an important book of account in which individual records business transactions with respect to persons, properties, expenses, or losses are maintained.

Question 2.
What is ledger posting?
Answer:
Transferring the entry passed in the journal to the ledger for the individual record is called ledger posting.

Question 3.
When does an account show a nil balance?
Answer:
When the total credit side of an account equals the total of the debit side, such an account shows a nil balance.

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 4.
What is Folio?
Answer:
Page number of the account opened in the ledger is called Ledger folio.

Question 5.
Where is the statement form of ledger A/c is used in actual practice?
Answer:
The statement form of ledger A/c is used in the banks and financial institutions to prepare the client’s account showing balances of accounts after each transaction is complete.

Question 6.
Why Proprietor’s Capital account is a liability for the business?
Answer:
Capital invested in the business by the proprietor is an asset for the proprietor and liability for the business.

Question 7.
Why does a cash account never shows a credit balance?
Answer:
Available cash with the business is an asset of the business and the account of every asset shows debit, cash account always shows debit balance.

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 8.
What is ‘Trial Balance’?
Answer:
Trial Balance is an abstract or list of all the ledger accounts as on a specified date showing debit total and the credit total of all the accounts or their net balance.

2. Write the word, term, phrase, which can substitute each of the statements.

Question 1.
Principal Book of accounts.
Answer:
Ledger

Question 2.
Transferring a journal entry to the appropriate accounts in the Ledger.
Answer:
Posting

Question 3.
Page number of Ledger to which an entry is posted.
Answer:
Ledger folio

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 4.
The process of extracting the balance and inserting it on the lesser side of an account.
Answer:
Balancing

Question 5.
A debit balance to Personal Accounts.
Answer:
Debtor

Question 6.
A credit balance to Bank Account.
Answer:
Bank overdraft

Question 7.
An account to be debited for goods damaged by fire.
Answer:
Loss by fire

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 8.
A Trial Balance in which only net balances of all ledger accounts are transferred.
Answer:
Net Trial Balance

3. Select appropriate alternatives from those given below and rewrite the sentences.

Question 1.
In case of a credit transaction one of the account must be a ______________ account.
(a) Cash
(b) Credit
(c) Personal
(d) Debit
Answer:
(c) Personal

Question 2.
‘c/d’ indicates ______________ balance.
(a) Opening
(b) Closing
(c) Positive
(d) Negative
Answer:
(b) Closing

Question 3.
______________ Column of ledger is used for writing page number of Journal.
(a) J.F.
(b) L.F.
(c) Date
(d) Particulars
Answer:
(a) J.F.

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 4.
Debtors Account shows ______________ balance.
(a) Real
(b) Negative
(c) Credit
(d) Debit
Answer:
(d) Debit

Question 5.
______________ is the process of deriving the difference between totals of the debit and credit side of each ledger a/c.
(a) Totalling
(b) Journalizing
(c) Balancing
(d) Posting
Answer:
(c) Balancing

Question 6.
Total of Purchase book is ______________ to Purchase Account.
(a) posted
(b) moved
(c) given
(d) entered
Answer:
(a) posted

Question 7.
Real account always shows ______________ balance.
(a) minimum
(b) maximum
(c) debit
(d) credit
Answer:
(c) debit

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 8.
______________ is prepared to test arithmetical accuracy of Books of Accounts.
(a) Trial Balance
(b) Ledger
(c) Journal
(d) List
Answer:
(a) Trial Balance

4. State whether the following statements are ‘True or False’ with reasons.

Question 1.
Ledger is a book of Original Entry.
Answer:
This statement is False.
Ledger is a book of Secondary Entry.
Journal is a book of Original Entry: First, all transactions are recorded to journal or subsidiary books, and then they are pasted to the respective ledger accounts.

Question 2.
The process of recording a transaction in the Journal is called Posting.
Answer:
This statement is False.
The process of recording a transaction in the Journal is called Journalising. Posting means transferring journal entries to respective ledger accounts.

Question 3.
A cash withdrawal from business by the trader should be credited to Drawings A/c.
Answer:
This statement is False.
Cash withdrawn from the business by the trader should be debited to Drawing A/c. It is a personal account and as per the golden rules of a personal account Debit the receiver.

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 4.
Balances of Nominal Accounts are carried forward to the next year.
Answer:
This statement is False.
Balances of Nominal Accounts are transferral to Trading and Profit and loss accounts of the year to find Gross Profit and Net Profit.

Question 5.
When the debit side of an account is greater than the credit side, the account shows a debit balance.
Answer:
This statement is True.
While balancing the ledger account the side which is greater is the balance of that account so when the debit side of an account is greater the account shows debit balances.

Question 6.
The name of an account written on top of each account is called ‘Head of Account’.
Answer:
This statement is True.
There are many ledger accounts in the ledger book. To identity, the name of the account, every account on the Top Head of Account is written.

Question 7.
Agreement of Trial Balance always proves accounting accuracy.
Answer:
This statement is False.
Even though the Trial balance is tally there may be some mistake like the complete omission of transaction or compensatory error so Agreement of Trial Balance does not always prove accounting accuracy.

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 8.
The trial balance is based on the double-entry principle that for every debit there is an equal amount of corresponding credit.
Answer:
This statement is True.
Trial balance is an extract of ledger balances. Ledger is prepared of journal book which follows the Double Entry System of book-keeping. When both the effects of debit and credit with equal amount is given. The trial balance will be tally.

5. Fill in the blanks.

Question 1.
______________ Balance on Nominal Account shows expenses or loss.
Answer:
debit

Question 2.
Cash account always shows ______________ balance.
Answer:
debit

Question 3.
The right hand side of an account is called ______________ side.
Answer:
credit

Question 4.
Creditors shows ______________ balance.
Answer:
credit

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 5.
______________ accounts are closed by transferring its balances to Profit and Loss Account.
Answer:
Nominal

Question 6.
‘b/d’ means ______________
Answer:
brought down

Question 7.
Rent paid for the residential quarter will be debited to ______________ account.
Answer:
Drawings

Question 8.
Sold goods of ₹ 24,000 at 20% Profit on cost, the purchase price of the goods is ______________
Answer:
₹ 20,000

6. Complete the following table.

Question 1.
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger 6 Q1
Answer:
Ledger

Question 2.
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger 6 Q2
Answer:
Return outward

Question 3.
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger 6 Q3
Answer:
J.F.

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 4.
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger 6 Q4
Answer:
Credit balance

Question 5.
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger 6 Q5
Answer:
Nominal A/c

7. Put ‘4’ mark for the nature of balance for the following.

Question 1.
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger 7 Q1
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger 7 Q1.1
Answer:

Account Dr. Balance Cr. Balance
1. Capital A/c 4
2. Goodwill 4
3. Bank Overdraft 4
4. Bills Receivable 4
5. Creditors 4
6. Drawings 4
7. Advertisement 4
8. Prepaid Rent 4
9. Outstanding Salary 4
10. Bad debts 4

Practical Problems

Question 1.
Give Journal entries of the following posting from the ledger account.
In the books of Sopan
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q1
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q1.1
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q1.2
Solution:
Journal of Sopan
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q1.3
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q1.4

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 2.
Prepare necessary Ledger Accounts from the following Subsidiary Books.
Purchase Book
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q2
Purchase Return Book
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q2.1
Solution:
In the Ledger of ______________
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q2.2
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q2.3

Question 3.
From the following transactions prepare necessary Ledger Accounts in the Books of Vinay and balance the same.
2019 Jan.
1 Started business with Cash ₹ 10,000
6 Bought goods from Vikas ₹ 3,000
9 Sold goods to Bhushan ₹ 2,400
12 Paid to Vikas on account ₹ 1,600
19 Received on account from Bhushan ₹ 1,000
25 Cash Purchases ₹ 3,600
30 Cash Sales ₹ 5,000
31 Paid Wages ₹ 400
Solution:
In the Ledger of Vinay
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q3
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q3.1
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q3.2
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q3.3
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q3.4

Question 4.
Journalise the following transactions and prepare Cash A/c only.
2019 July
1 Hardik started the business with Cash ₹ 15,000 and Machinery ₹ 20,000.
4 Purchased goods for ₹ 9,000 less 10% Cash Discount.
9 Sold goods to Amar ₹ 3,000.
12 Distributed goods worth ₹ 700 as free samples.
14 Bought Stationery for ₹ 550 for office use.
18 Received ₹ 950 from Dhanashree, a customer, whose account was earlier written off as a bad debt.
21 Abhiram invoiced us goods worth ₹ 3,000.
24 Settled Abhiram’s account, he allowed 5% cash discount.
27 Exchanged goods worth ₹ 2,500 against Furniture of the same amount.
29 Withdrawn cash from ATM ₹ 5,000 for office use and ₹ 3,000 for personal use.
Solution:
Journal of Hardik ______________
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q4
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q4.1
Ledger of Hardik
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q4.2

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 5.
Prepare Aparna’s account in the books of Suparna.
2019 Jan.
1 Balance due from Aparna ₹ 60,000
4 Sold goods to Aparna ₹ 15,000 at 10% Trade Discount.
7 Goods returned by Aparna ₹ 1,500 (Gross)
11 Received crossed cheque from Aparna ₹ 50,000
17 Invoiced goods to Aparna ₹ 12,000
25 Sold goods to Aparna in cash ₹ 6,000
30 Received cash from Aparna ₹ 33,000 in full settlement of her account.
Solution:
Ledger of Suparna
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q5

Working Notes:
Jan. 4:
Trade discount = 10% on ₹ 15,000
= \(\frac {10}{100}\) × ₹ 15,000
= ₹ 1,500
Net Selling Price = Catalogue price – Trade discount
= 15,000 – 1,500
= ₹ 13,500

Question 6.
Prepare Cash A/c, Bank A/c, Purchases A/c, Sales A/c, and Capital A/c and balance the same in the books of Madanlal.
2019 Aug.
1 Started business with a bank balance of ₹ 40,000.
2 Purchased goods from Aseem worth ₹ 15,000 less 10% Trade Discount.
3 Sold goods to Arun for ₹ 8,000 in cash.
4 Paid Rent ₹ 3,000 and Electricity bill ₹ 500.
5 Purchased 100 Shares of Perfect Technologies for ₹ 55 per share and paid Brokerage ₹ 250 by transfer through net banking.
6 Withdrawal of goods for personal use ₹ 500.
7 Sold goods for cash ₹ 5,000 less 10% Cash Discount.
8 Deposited cash into Bank ₹ 2,000.
9 Paid ₹ 3,000 for daughter’s tuition fees by Debit Card.
10 Purchased a Table for ₹ 2,000.
19 Received ₹ 1,500 by selling the scrap.
27 Paid cash into a bank in excess of ₹ 2,000
Solution:
In the Ledger of Madanlal
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q6
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q6.1

Question 7.
Journalise the following transactions; post them into Ledger for February 2019
1 Sunil Started business with a stock of goods ₹ 20,000 and Cash ₹ 1,70,000 out of which ₹ 50,000 borrowed from his friend Kedar @ 10 p.a.
5 Placed an order for goods worth ₹ 7,000 with Mohan for which an advance of ₹ 5,500 was paid.
9 Purchased Stationery for office use ₹ 4,500
12 Goods distributed as free samples ₹ 2,000
17 Paid Freight ₹ 400 on behalf of Mr. Dev.
24 Received Goods from Mohan as per our order dated 5th Feb and settled his account.
27 Bought goods from Shekhar on two months credit for ₹ 7,000 at 20% Trade Discount with instructions to send them to Sagar.
28 Sent to Sagar Outward Invoice for goods supplied by Shekhar, at list price less 10% Trade Discount.
Solution:
Journal of Sunil
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q7
Ledger of Sunil
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q7.1
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q7.2
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q7.3
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q7.4
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q7.5
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q7.6

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 8.
Journalise the following transactions and Prepare ledger accounts in the books of Sanjeev.
2019 June
1 Cash Received from Raju ₹ 10,000 for commission.
3 Intra-state sale to Rakesh ₹ 3,000 and SGST @ 2.5% and CGST @ 2.5% applicable.
5 Received full amount from Rakesh.
8 Intra-state purchases from Mangesh ₹ 2,000 and SGST @ 2.5% and CGST @ 2.5% applicable.
11 Paid the necessary amount to Mangesh.
18 Paid Rent ₹ 2,500
24 Paid mobile bill ₹ 1,000 out of which ₹ 700 for office use and for ₹ 300 for personal use.
Solution:
Journal of Sanjeev
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q8
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q8.1
In the Ledger of Sanjeev
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q8.2
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q8.3
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q8.4
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q8.5
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q8.6

Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger

Question 9.
The following ledger balances were extracted from the books of Pawan Pawar, Pune as of 1st July 2019.
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q9
The following transactions took place during July 2019. Post them into Ledger and prepare Trial Balance as of 31st July 2019.
1 Introduced additional Capital ₹ 40,000
4 Bought goods from Rakesh ₹ 80,000 @ 10% Trade Discount
7 Sold goods to Rashmi ₹ 30,000
9 Returned goods to Rakesh ₹ 20,000 (Gross)
11 Rashmi returned goods to us ₹ 400
14 Paid to Rakesh ₹ 40,000 @ 2% Cash Discount
22 Made purchases ₹ 17,000 and amount paid by cheque
24 Cash Sales ₹ 8,000
27 Bought Stationery ₹ 3,000
28 Received from Rashmi ₹ 39,000 by RTGS and discount allowed ₹ 1000
29 Paid Salary ₹ 10,000
29 Sold goods to Rashmi ₹ 20,000
31 Bought goods from Rakesh ₹ 36,000 and paid by cheque.
Solution:
Ledger of Pawan Pawar, Pune
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q9.1
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q9.2
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q9.3
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q9.4
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q9.5
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q9.6

Trial Balance as of 31st July 2019
Maharashtra Board 11th BK Textbook Solutions Chapter 4 Ledger Practical Problems Q9.7

Class 11 Commerce BK Textbook Solutions Digest

12th Commerce BK Chapter 4 Exercise Reconstitution of Partnership (Retirement of Partner) Practical Problems Solutions Maharashtra Board

Reconstitution of Partnership (Retirement of Partner) 12th BK Commerce Chapter 4 Solutions Maharashtra Board

Balbharti Maharashtra State Board 12th Commerce Book Keeping & Accountancy Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Textbook Exercise Questions and Answers.

Class 12 Commerce BK Chapter 4 Exercise Solutions

A. Select the most appropriate alternatives from those given below and rewrite the sentence.

Question 1.
The profit or loss from revaluation on retirement of partner is shared by ______________
(a) the remaining partners
(b) all the partners
(c) only retiring partner
(d) bank
Answer:
(b) all the partners

Question 2.
Descrease in the value of assets should be ______________ to Profit and Loss Adjustment Account.
(a) debited
(b) credited
(c) added
(d) equal
Answer:
(a) debited

Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner)

Question 3.
The balance of the capital account of retired partner is transferred to his ______________ account if it is not paid.
(a) loan
(b) personal
(c) current
(d) son’s
Answer:
(a) loan

Question 4.
Gain ratio = ______________ Ratio less Old Ratio.
(a) New
(b) Equal
(c) Capital
(d) Sacrifice
Answer:
(a) New

Question 5.
New Ratio = Old Ratio + ______________ Ratio.
(a) Gain
(b) Capital
(c) Sacrifice
(d) Current
Answer:
(a) Gain

Question 6.
Apte, Bhate and Chitale are sharing 1/2, 3/10, and 1/5 if Apte retire their new ratio will be ______________
(a) 5 : 2
(b) 3 : 2
(c) 5 : 3
(d) 2 : 5
Answer:
(b) 3 : 2

B. Write the word, term, phrase, which can substitute each of the following statement.

Question 1.
Credit balance of Profit and Loss Adjustment Account.
Answer:
Profit on Revaluation Accounts

Question 2.
The ratio in which the continuing partners are benefited due to retirement of partner.
Answer:
Gain Ratio

Question 3.
Debit balance of Revaluation Account.
Answer:
Loss on Revaluation

Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner)

Question 4.
The ratio which is obtained by deducting Old Ratio from New Ratio.
Answer:
Gain Ratio

Question 5.
Money value of business reputation earned by the firm over a number of years.
Answer:
Goodwill

Question 6.
Partner’s Account where Loss or Profit on revaluation is transferred.
Answer:
Capital/Current Account

C. State whether the following statement are true or false with reasons.

Question 1.
Gain ratio means New ratio minus Old ratio.
Answer:
This statement is True.
As per definition, profit sharing ratio which is acquired by the continuing partners from the retiring partner is called gain ratio. If gain ratio added to old ratio we will get New ratio. It means New ratio = Old ratio + Gain ratio by interchanging the terms, we will get Gain ratio = New ratio – Old ratio.

Question 2.
Retiring partner’s share in profit up to the date of his retirement will be debited to Profit and Loss Suspense Account.
Answer:
This statement is True.
If a partner retires from the firm during the accounting year, the profit or loss for the period from the date of last balance sheet to the date of retirement is calculated on the basis of last year’s profit or average profit and it is credited to retiring partner’s capital A/c and for time being it debited to new account called Profit and Loss Expense A/c. This is because final accounts cannot be prepared on any date during the accounting year.

Question 3.
On retirement of a partner, sacrifice ratio is considered.
Answer:
This statement is False.
On retirement of a partner, his share is acquired by continuing partners in certain proportion and it is nothing but gain for them. Therefore, on retirement of a partner instead of sacrifice ratio gain ratio is considered.

Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner)

Question 4.
Retiring partner is called an outgoing partner.
Answer:
This statement is True.
When a person retires from the firm due to health issues, financial issues or personal reasons then it is known as person retires from the business and for the business, he is an outgoing partner.

Question 5.
On retirement of a partner, remaining partner will share the goodwill in their profit sharing ratio.
Answer:
This statement is False.
On retirement of a partner, after giving retiring, partner’s share in goodwill and if goodwill is written off, then remaining partners will adjust the goodwill in their new profit sharing ratio. (If raised to full extent and written off)

Question 6.
Retiring partner is not entitled to share in general reserve and accumulated profit.
Answer:
This statement is False.
General reserve and accumulated profit are created out of past undistributed profit, such profits are the outcome of hard work of all the partners including retiring partner. Hence, retiring partner’s has right to share general reserve and accumulated profit. He is therefore, entitled to get share in general reserve and accumlated profit.

D. Fill in the blanks and rewrite the following sentence:

Question 1.
New Ratio (less) ______________ = Gain ratio.
Answer:
Old ratio

Question 2.
Retiring partner’s share of goodwill is ______________ to remaining Partner’s Capital Account.
Answer:
debited

Question 3.
Revaluation A/c is also known as ______________ Account.
Answer:
Profit and Loss Adjustment

Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner)

Question 4.
On retirement, the balance at a Current Account of a partner is transferred to his ______________ Account.
Answer:
Capital

Question 5.
A proportion in which the continuing partners get the share of retiring partner is known as ______________ Ratio.
Answer:
Gain

E. Answer in one sentence.

Question 1.
What is meant by Retirement of a Partner?
Answer:
Retirement of a partner refers to a process in which a partner leaves the firm or severes his relations with other partners on account of his old age, continued ill health, loss of interest in the firm, misunderstanding amongst the partners, etc.

Question 2.
What is Benefit Ratio?
Answer:
Profit sharing ratio which is acquired by the continuing partners on account of retirement or death of a partner is called Benefit Ratio or Gain Ratio.

Question 3.
What is New Ratio?
Answer:
The ratio in which profits or losses are shared by the continuing partners after retirement of a partner is called New Profit Sharing Ratio.

Question 4.
How is the amount due to the retiring partner settled?
Answer:
The amount due to a retiring partner is settled as per the terms of partnership agreement or otherwise mutually agreed upon either in lumpsum or in instalments.

Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner)

Question 5.
How is Gain Ratio calculated?
Answer:
Gain ratio is calculated at the time of retirement of a partner by deducting old ratio from new ratio.

Question 6.
Why is retiring partner’s capital account credited with goodwill?
Answer:
Goodwill is an intangible assets or benefits accrued to the firm and its benefits are transferred to retiring partner’s Capital A/c by giving credit.

Practical Problems

Question 1.
The Balance Sheet of Mr Mama, Kaka and Mr Baba who shared profits and losses as 4 : 3 : 3 respectively.
Balance Sheet as on 31st March, 2018
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q1
Kaka retires on 1st April, 2018 on the following terms.
1. The share of Kaka in Goodwill of the firm is valued at ₹ 2,700.
2. Furniture to be depreciated by 10% and Motor car by 12.5%.
3. Live Stock to be appreciated by 10% and Plant by 20%.
4. A provision of ₹ 2,000 to be made for a claim of compensation.
5. R.D.D. is no longer necessary.
6. The amount payable to Kaka should be transferred to his Loan A/c.
Prepare Profit and Loss Adjustment A/c, Partners’ Capital A/cs and Balance Sheet of the new firm.
Solution:
In the books of Partnership Firm
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q1.1
Balance Sheet as on 1st April, 2018
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q1.2
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q1.3
Working Notes:
1. R.D.D. is no longer require means it is a gain for firm.
2. A provision of ₹ 2,000 to be made for a claim of compensation, ₹ 2,000 is recorded on debit side of Profit and Loss Adjustments A/c and then on liability side of Balance Sheet.
3. Total payable amount to Kaka ₹ 20,175 is recorded as Kaka’s Loan A/c.

Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner)

Question 2.
The Balance Sheet of Ram, Shyam and Ghanshyam sharing profits and losses in 3 : 2 : 1 respectively and their position on 31-3-19 were as follows:
Balance Sheet as on 31st March, 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q2
Ghanshyam retired on 1st April, 2019 on the following terms:
1. Building and Investment to be appreciated by 5% and 10% respectively.
2. Provision for Doubtful Debts to be created at 5% on Debtors.
3. The provision of ₹ 3,000 be made in respect of Outstanding Salary.
4. Goodwill of the firm is valued at ₹ 90,000 and partners decide that goodwill should be written back.
5. The amount payable to the retiring partner be transferred to his Loan A/c.
Prepare: Profit and Loss Adjustment A/c, Partners’ Capital A/c, Balance Sheet of new firm.
Solution:
In the books of Partnership Firm
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q2.1
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q2.2
Balance Sheet as on 1st April, 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q2.3
Working Notes:
1. Provision of ₹ 3,000 for outstanding salary is recorded on debit side of Profit and Loss Adjustment A/c and then on the Liability side of Balance Sheet.
2. Goodwill of the firm is valued at ₹ 90,000 and share of retiring partner in it is ₹ 15,000 (\(\frac{1}{6}\)th part) and it is to be written back means it is to be shared by remaining partners in their profit-loss ratio.

Question 3.
The Balance Sheet of the Anu, Renu and Dinu is as follows, and the partners are sharing profits and losses in the proportion of 2 : 2 : 1 respectively.
Balance Sheet as on 31st March, 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q3
Dinu retires from the firms on 1st April, 2019 on the following terms:
1. The assets are to be revalued as : freehold property ₹ 30,000, Machinery ₹ 5,000, Furniture ₹ 12,000, All debtors are good.
2. Goodwill of the firm be valued at thrice the average profit for preceding five years. Profits of the firm for the year.
2014-15 – ₹ 14,500
2015-16 – ₹ 10,500
2016-17 – ₹ 10,000
2017-18 – ₹ 16,000
2018-19 – ₹ 10,000
3. Dinu should be paid ₹ 3,000 by cheque.
4. The Balance of Dinu’s Capital A/c should be kept in the business as loan.
Prepare: Profit and Loss Adjustment A/c, Capital Accounts of Partners, Balance Sheet of the new firm.
Solution:
In the books of Partnership Firm
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q3.1
Balance Sheet as on 1st April 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q3.2
Working Notes:
1. Average profit = \(\frac{\text { Total Profit }}{\text { No. of years }}\)
= \(\frac{1000+10,500+10,000+16,000+10,000}{5}\)
= \(\frac{47,500}{5}\)
= ₹ 9,500
Goodwill = Avg. profit × No. of years
= 9,500 × 3 years
= ₹ 28,500
Goodwill value given in balance sheet = ₹ 30,000
New value arrived at = ₹ 28,500
Loss due to revaluation = ₹ 1,500
To be recorded in P & L Adj. A/c – Dr. Side.
In asset side of Balance sheet, write ₹ 28,500 for Goodwill.

2. Balance of Bank A/c = Opening Balance – Cheque given to Dinu
= 5,000 – 3,000
= ₹ 2,000

Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner)

Question 4.
Rohan, Rohit and Sachin are partners in a firm sharing profits and losses in the proportion 3 : 1 : 1 respectively. Their balance sheet as on 31st March, 2018 is as shown below:
Balance Sheet as on 31st March, 2018
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q4
On 1st April, 2018 Sachin retired and the following adjustments have been agreed upon:
1. Goodwill was revalued on ₹ 50,000.
2. Assets and Liabilities were revalued as follows:
Debtors ₹ 50,000, Live stock ₹ 45,000, Building ₹ 1,25,000, Plant and Machinery ₹ 30,000, Motor truck ₹ 95,000 and Creditors ₹ 30,000.
3. Rohan and Rohit contributed additional capital through Net Banking of ₹ 50,000 and ₹ 25,000 respectively.
4. Balance of Sachin’s Capital Account is transferred to his Loan Account.
Give Journal entries in the books of new firm.
Solution:
Journal entries in the books of Partnership Firm
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q4.1
Working Notes:
1. Calculation of Profit on Revaluation of Assets and Liabilities.
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q4.2

Question 5.
Shah, Lodha and Dhole were partners sharing profits and losses in the ratio of 4 : 3 : 3. Their Balance Sheet as on 31st March, 2019 is given below:
Balance Sheet as on 31st March, 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q5
On 1st April, 2019 Mr. Lodha retired from the firm on the following terms:
1. Goodwill is to be valued at an average profits and losses of the last five years which were as follows:
Year – Profit/Loss
2015 – ₹ 35,000
2016 – ₹ 20,000
2017 – ₹ 30,000
2018 – ₹ 20,000
2019 – ₹ 25,000
2. Computers to be depreciated by 10%.
3. Furniture to be revalued at ₹ 27,500.
4. Vehicles appreciated by 20%.
5. R.D.D. was no longer necessary.
6. Shah and Dhole will share the future profits and losses in the ratio of 2 : 1.
7. It was decided that goodwill should not appear in the books of a new firm and amount payable to Lodha is to be transferred to his Loan A/c.
Prepare: Profit and Loss Adjustment A/c, Partners’ Capital Accounts, Balance Sheet of new firm.
Solution:
In the books of Partnership Firm
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q5.1
Balance Sheet as on 1st April 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q5.2
Working Note:
Average profit = \(\frac{\text { Total Profit }}{\text { No. of Years }}\)
= \(\frac{35,000+20,000+30,000+20,000+25,000}{5}\)
= \(\frac{1,30,000}{5}\)
= ₹ 26,000
∴ Goodwill = ₹ 26,000
Goodwill should not appear in the books of accounts.
Therefore, ₹ 26,000 credited in Partners’ Capital Account in partners’ old profit and loss ratio. ₹ 26,000 will be debited in Partners’ Capital Account in partners’ new profit-loss ratio.

Class 12 Commerce BK Textbook Solutions Digest

11th Psychology Chapter 8 Exercise Memory Question Answer Maharashtra Board

Psychology Class 11 Chapter 8 Memory Question Answers Maharashtra Board

Balbharti Maharashtra State Board Class 11 Psychology Solutions Chapter 8 Memory Textbook Exercise Questions and Answers.

Memory Class 11 Psychology Chapter 8 Questions and Answers

1A. Complete the following statements.

Question 1.
One of the important processes for storage of information in the LTM is _____________
a. perception
b. elaborative rehearsal
c. encoding
Answer:
b. elaborative rehearsal

Question 2.
Memory is a/an _____________
a. activity
b. process
c. performance
Answer:
b. process

Maharashtra Board Class 11 Psychology Solutions Chapter 8 Memory

Question 3.
_____________ memory has the shortest duration.
a. Sensory
b. Short Term
c. Long Term
Answer:
c. Long Term

Question 4.
_____________ memory is also known as Working Memory.
a. Long Term
b. Accidental
c. Short Term
Answer:
c. Short Term

Question 5.
_____________ memory has unlimited capacity.
a. Sensory
b. Short Term
c. Long Term
Answer:
a. Sensory

Question 6.
The span of Short-Term Memory is _____________
a. 5+/-2
b. 7+/-2
c. 9+/-2
Answer:
b. 7+/-2

1B. State whether the following statements are true or false. If false, correct them. If true, explain why.

Question 1.
Our sense organs also have memory.
Answer:
True
Explanation: Our sense organs have the capacity to retain the sensory impression received through the five senses for a very short time even after the source stimulus is withdrawn. It is known as sensory memory.

Maharashtra Board Class 11 Psychology Solutions Chapter 8 Memory

Question 2.
Short-term memory has an unlimited capacity.
Answer:
False
Reason: STM holds the information between 15 to 30 seconds and the capacity of STM is about seven items at a time. Fleece, has limited capacity.

Question 3.
Conscious memory of facts and events is called explicit memory.
Answer:
True
Explanation: Explicit memory is a type of LTM that contains conscious memories of facts and events.

Question 4.
Implicit memory is the memory of skills.
Answer:
True
Explanation: Implicit memory is the unconscious memory of skills and how we do things, regarding the use of objects or movements of the body.

Question 5.
When we memorize meanings, concepts, and principles, it is called episodic memory.
Answer:
False
Reason: Episodic memory is a memory of experiences and specific events which we recall step by step to reconstruct actual events.

Question 6.
The method of relearning is also known as the saving method.
Answer:
True
Explanation: In relearning method, there is a saving of time taken to learn the same material. Fleece, this method is also known as the saving method.

Maharashtra Board Class 11 Psychology Solutions Chapter 8 Memory

Question 7.
The most vivid memory is flashbulb memory.
Answer:
True
Explanation: Flashbulb memories are vivid memories of what we were doing at the time of an emotion-provoking event.

1C. Identify the odd item from the following.

Question 1.
Encoding, Storage, Tip of the tongue (TOT), Retrieval
Answer:
Tip of the tongue (TOT)

Question 2.
Keyword method, Method of Loci, Chunking, Rote learning, First letter technique
Answer:
Rote learning

Question 3.
Sensory register, STM, Flashbulb memory, LTM
Answer:
Sensory register

Question 4.
Recall, Recognition, Relearning, Trace decay
Answer:
Trace decay

1D. Match the following pairs.

Question 1.

A B
1. A technique to improve memory a. Short-term memory
2. The most vivid memory b. Declarative memory
3. Working memory c. Implicit memory
4. Most organized memory d. Flashbulb memory
5. Playing the harmonium after a long time e. Method of Loci
6. Writing an essay on perceptual process f. LTM
g. Recall method
h. Relearning method

Answer:

A B
1. A technique to improve memory e. Method of Loci
2. The most vivid memory d. Flashbulb memory
3. Working memory a. Short-term memory
4. Most organized memory f. LTM
5. Playing the harmonium after a long time c. Implicit memory
6. Writing an essay on perceptual process g. Recall method

2. Answer the following questions in around 35-40 words each.

Question 1.
Explain any one example of Flashbulb memory from your life.
Answer:

  • I clearly remember the day when my grandmother passed away.
  • On that day, I had an omelet for breakfast and went to college around 10.30 a.m. I attended only two lectures and then received a call about this bad news. After that, my best friend accompanied me home.

Maharashtra Board Class 11 Psychology Solutions Chapter 8 Memory

Question 2.
Explain the model of working memory proposed by Baddeley.
Answer:

  • Baddeley called STM a working bench of memory.
  • In the working memory model given by him, a central executive is responsible for the coordination between sub-systems of the phonological loop, episodic buffer, and the visuospatial sketchpad.
  • Both phonological loop and visuospatial sketchpad have two components.

Maharashtra Board Class 11 Psychology Solutions Chapter 8 Memory 2 Q2

Question 3.
Explain the Tip of the tongue (TOT) phenomenon with an example.
Answer:

  • Sometimes, when we search through our library of experiences to retrieve information from LTM, we cannot recall it even when we have that information on the tip of the tongue.
  • e.g. you want to recall the name of your cousin’s favourite clothing brand. Instead of that name, you recall all similar names.

Question 4.
Give an example of episodic memory.
Answer:

  • I remember a four-day-long celebration of my sister’s wedding.
  • It started with Haldi followed by Mehendi and the sangeet ceremony. After that, there was a grand wedding followed by a reception ceremony.
  • I also remember all preparations, outfits that I wore, and the food that we had in those four days.

Question 5.
What is motivated forgetting?
Answer:

  • Motivated forgetting is a behaviour in which people may forget unwanted memories either consciously or unconsciously.
  • It is also called a conscious coping strategy but it should not be confused with defense mechanisms.
  • There are two levels of motivated forgetting, viz. Repression and Thought suppression.

3. Compare and contrast.

Question 1.
STM and LTM
Answer:

  • Only the significant sensory inputs enter the Short-Term Memory (STM) through maintenance rehearsal. On the other hand, some items in STM enter the Long-Term Memory (LTM) after elaborative rehearsal which makes information meaningful and connects the same with already existing information in the LTM.
  • STM holds the information between 15 to 30 seconds and the capacity of STM is about seven items at a time. Conversely, once information enters LTM, it is retained more or less permanently and the amount of information stored in LTM is unlimited.

Maharashtra Board Class 11 Psychology Solutions Chapter 8 Memory

Question 2.
Implicit Memory and Explicit Memory
Answer:

  • Implicit memory is the unconscious memory of skills and how we do things while explicit memory is conscious memory of facts and events.
  • Implicit memory is also known as procedural memory while explicit memory is also known as declarative memory.

Question 3.
Semantic memory and Episodic memory
Answer:

  • Semantic memory is a more structured record of facts, meanings, concepts, and knowledge. On the other hand, episodic memory is a memory of experiences and specific events which we recall step by step to reconstruct the actual events.
  • Semantic memories have personal context which includes vocabulary, mathematics, rules of logic while episodic memory is the memory of autobiographical events with times, places, and associated emotions.

Question 4.
Storage failure and Retrieval failure
Answer:

  • In case of storage, failure acquired and encoded information is not stored properly while in case of retrieval failure, problems arise while recalling the stored information for its actual use.
  • Both storage failure and retrieval failure make it difficult to use the retained information in the future.

Question 5.
Recall method and Recognition method
Answer:

  • The recall method involves remembering a fact, event, or object that is not currently physically present and requires the direct uncovering of information from memory, (e.g. long essay-type answers). In the recognition method, already learned material is present and the learner has to recognize it. (e.g. MCQs).
  • Recognition is relatively easier than recall. So, a score of memory by recognition method is usually more than the recall method.

4. What will you do if…

Question 1.
You have to prepare a long speech covering all the activities in your college and present at the annual function
Answer:

  • I will make a list of all the activities and rehearse it a number of times so as to ensure better retention.
  • I may also make a note with all points in brief which I can refer to if I forget something in the middle of a speech.

Maharashtra Board Class 11 Psychology Solutions Chapter 8 Memory

Question 2.
How will you apply ‘POWER’ to prepare for the final exam of Psychology?
Answer:

  • Prepare: Before starting to study, I would prepare myself for it by setting goals. I will make myself aware of why am I studying Psychology, e.g. for acquiring good marks in the final exam.
  • Organize: I will organize the study material properly and make a schedule for each chapter. I will allot less time for chapters that are easy and familiar. I may study these chapters when I am a bit tired. Conversely, I will allot more hours to chapters that are unfamiliar, complicated, or technical. I will also ensure to study these complex chapters when I am fresh.
  • Work: I know that I have to work hard to achieve the goal of acquiring good marks. So, I will learn with the motive to understand and remember. I will try to associate new information with something that I have already learned.
  • Evaluate: I will try to evaluate my progress by solving practice papers. It will enable me to know how much I have learned and the quality of my knowledge.
  • Rethink: I will reanalyze, review, question, and challenge myself. I will also rethink whether I need to change my method of studying so as to achieve the goal of acquiring good marks in the final exam.

5. Short Notes.

Question 1.
Characteristics of Memory
Answer:

  • Memory is an ability by which information is encoded, stored, and retrieved when needed.
  • Three basic processes or characteristics of memory are Acquisition, Storage, and Retrieval.
  • The acquisition is the process of acquiring information from our sense organs. The information acquired and encoded is stored over a period of time. In retrieval, the stored information is recalled for the purpose of its actual use.
  • There are three stages of memory, viz. Sensory information store, short-term memory, and long-term memory.

Question 2.
Techniques to improve memory
Answer:
Some techniques to improve memory are as follows:

  • Keyword method: In the keyword method, any two different pieces of information can be linked together. It is an effective method for remembering definitions and learning foreign language vocabulary.
  • Encoding specificity: According to encoding specificity, memory is improved when information is available while learning is also available at the time to recall.
  • Method of loci: It involves creating an imaginary route so that things can be remembered in a better way. e.g. steps to solve mathematical problems.
  • Mnemonic devices: Mnemonics will include acronyms or first letter techniques (e.g. VIBGYOR includes colours of the rainbow). It will also include visualization. Another technique is chunking where one can place large information into small chunks.
  • Practice and rehearsal: Relearning the same material a number of times lead to better retention and better recall. For small size or easy material, it is effective to optimally utilize our time and learn the entire material. For large size or difficult material, we must take breaks and learn the material in parts.
  • Minimizing interference: We should not learn similar subjects together as they might interfere with each other. Also, one must take a rest for minimising such interference.
  • POWER method: One can also use the POWER method for improving memory. Here, P stands for Preparation, 0 stands for Organisation, W stands for Work, E stands for Evaluation and R stands for Rethinking.

Maharashtra Board Class 11 Psychology Solutions Chapter 8 Memory

Question 3.
Motivated forgetting
Answer:

  • Motivated forgetting is a behaviour in which people may forget unwanted memories either consciously or unconsciously.
  • It is also called a conscious coping strategy but it should not be confused with defense mechanisms.
  • There are two levels of motivated forgetting, viz. Repression and Thought suppression.
  • Repression: Sigmund Freud’s Psychoanalytic model states that we subconsciously push unwanted thoughts and memories into our unconsciousness. People think that such repressed memories are completely forgotten.
  • e.g. a girl who had experienced sexual abuse during childhood may completely forget about it. But she may have difficulty while forming a romantic relationship.
  • Thought suppression: It is a conscious effort where we forget the memories of unwanted incidents and experiences of our lives, e.g. a person will avoid talking about his breakup.
  • Thought suppression can be time-consuming and also quite difficult as such suppressed thoughts tend to reoccur, e.g. a person may try to suppress the thoughts about his ex but he may not be successful in doing so.

Question 4.
Causes of forgetting
Answer:

  • Trace decay: Our memories fade out when we don’t use them for a longer period, i.e., traces of memory get decayed over time if they are not used.
  • Trace distortion: Some researchers believe that memory traces are not decayed but are distorted over a period of time and forgetting occurs.
  • Interference: Some researchers believe that we forget when materials that we learn one after the other interfere with each other. There are two types of interference, viz. retroactive interference and proactive interference.
  • Motivated forgetting: It is a behaviour in which people may forget unwanted memories either consciously or unconsciously. There are two levels of motivated forgetting, viz. Repression and Thought suppression.

6. Answer the following questions in 150-200 words.

Question 1.
Explain the process of human memory in detail.
Answer:

  • Memory is an ability by which information is encoded, stored, and retrieved when needed.
  • The basic processes of memory include acquisition (encoding), storage, and retrieval.
    Maharashtra Board Class 11 Psychology Solutions Chapter 8 Memory 6 Q1
  • Acquisition/Encoding: Acquisition is the process of acquiring information from sense organs. Encoding is the process of transforming the information received into suitable symbols like pictures, figures, words, numbers.
  • Storage: The information acquired and encoded is preserved over a period of time. The process of storage is essential for using that information in the future.
  • Retrieval: It is the process of recalling the stored information for the purpose of its actual use. We tend to retrieve mobile numbers, names, etc. in our daily life.
  • We can think of these processes as analogous to the functions of a computer.

Maharashtra Board Class 11 Psychology Solutions Chapter 8 Memory

Question 2.
Explain the theories of forgetting in detail.
Answer:

  • Forgetting is the failure to retrieve the material from our long-term memory which we had already stored.
  • Researchers have put forward various theories of forgetting. Each theory highlights different reasons behind forgetting.
  • The various theories of forgetting are: Trace decay theory, Trace distortion theory, and Interference theory.
    • Trace decay: Our memories fade out when we don’t use them for a longer period, i.e., traces of memory get decayed over time if they are not used.
    • Trace distortion: Some researchers believe that memory traces are not decayed but are distorted over a period of time and forgetting occurs.
    • Interference: Some researchers believe that we forget when materials that we learn one after the other interfere with each other. There are two types of interference, viz. retroactive interference and proactive interference.

7. Arrange the following elements in concepts of memory in ascending order.

Question 1.
Elaborative rehearsal, Short Term Memory, Receiving information from the environment, Long Term Memory, Retrieval
Answer:

  • Receiving information from the environment
  • Short Term Memory
  • Elaborative rehearsal
  • Long Term Memory
  • Retrieval

Activities

Activity 1 (Textbook Page No. 87)

Do you remember your first picnic at your school? Do you remember your primary school teacher? Now can you remember what food you ate last Monday? Why you can remember some incidents from the past clearly while you cannot remember some things which happened yesterday?
Answer:
We remember some incidents from the past clearly when they are a part of our long-term memory. Similarly, we cannot remember certain incidents from the recent past whey they form a part of our sensory or short-term memory.

Maharashtra Board Class 11 Psychology Solutions Chapter 8 Memory

Activity 2 (Textbook Page No. 87)

Why does this happen? 25 workers used to work in Thomas Edison’s Bulb and Phonogram unit of industries. There was a huge tree near his company. After 6 months, Edison asked his workers about the huge tree but not a single worker could give information about that tree. Why do you think this happened despite seeing the tree every day?
Answer:
I feel the none of the workers could give information about the tree near their company since it was a part of their sensory memory, i.e., they perceived the stimulus (tree) with sense organs but did not rehearse it enough for it to become a part of their long term memory.

Class 11 Psychology Textbook Solutions Digest

11th Psychology Chapter 7 Exercise Nervous System Question Answer Maharashtra Board

Psychology Class 11 Chapter 7 Nervous System Question Answers Maharashtra Board

Balbharti Maharashtra State Board Class 11 Psychology Solutions Chapter 7 Nervous System Textbook Exercise Questions and Answers.

Nervous System Class 11 Psychology Chapter 7 Questions and Answers

1A. Complete the following statements with appropriate options.

Question 1.
Brain is a part of _________ nervous system.
a. central
b. peripheral
c. somatic
Answer:
a. central

Question 2.
_________ are the building blocks of the nervous system.
a. Cells
b. Neurons
c. Tissues
Answer:
b. Neurons

Maharashtra Board Class 11 Psychology Solutions Chapter 7 Nervous System

Question 3.
_________ nervous system prepares us for the fight or flight responses.
a. Somatic
b. Parasympathetic
c. Sympathetic
Answer:
c. Sympathetic

Question 4.
The gap between two neurons is called _________
a. synapse
b. joint
c. vacuum
Answer:
a. synapse

1B. Match the following pairs.

Question 1.

A B
1. Thyroxin a. Pituitary
2. Epinephrine b. Parathyroid
3. Parathormone c. Thyroid
4. Androgen d. Adrenal gland
5. Somatotropin hormones e. Salivary gland
f. Sex glands

Answer:

A B
1. Thyroxin c. Thyroid
2. Epinephrine d. Adrenal gland
3. Parathormone b. Parathyroid
4. Androgen f. Sex glands
5. Somatotropin hormones a. Pituitary

1C. Identify the odd item following series of words.

Question 1.
The frontal lobe, Parietal lobe, Thalamus, Occipital lobe
Answer:
Thalamus

Question 2.
Dopamine, Serotonin, Norepinephrine, Uric acid, GABA
Answer:
Uric acid

Question 3.
Dendrite, Nucleus, Tectum, Axon, Synapse
Answer:
Tectum

Maharashtra Board Class 11 Psychology Solutions Chapter 7 Nervous System

Question 4.
Knee jerk, Sneezing, Thinking, Blinking of eyes
Answer:
Thinking

Question 5.
Thyroid, Sweat glands, Adrenal gland, Gonads, Pituitary gland
Answer:
Sweat glands

1D. Identify which hormones with hyposecretion or hypersecretion would lead to the following conditions.

Question 1.
Abnormal height, gigantism
Answer:
Hypersecretion – Somatotropin

Question 2.
Hyperactivity, speedy metabolism.
Answer:
Hypersecretion – Thyroxin

Question 3.
Cretinism
Answer:
Hyposecretion – Thyroxin

Question 4.
Stunted growth, dwarfism
Answer:
Hyposecretion – Somatotropin

Question 5.
Myxedema, fatigue, sluggishness, depression
Answer:
Hyposecretion – Thyroxin

Maharashtra Board Class 11 Psychology Solutions Chapter 7 Nervous System

Question 6.
Increased appetite, overactivity, restlessness, lack of concentration
Answer:
Hyposecretion – Insulin, and glycogen

2. Which part of the brain is involved in processing the following information?

Question 1.
Smelling a flower
Answer:
Occipital lobe

Question 2.
Maintaining balance while standing upright
Answer:
Cerebellum

Question 3.
Comprehending a speech
Answer:
Temporal Lobe

Question 4.
Memorizing a childhood experience
Answer:
Frontal lobe

Question 5.
Feeling touch
Answer:
Parietal lobe

Maharashtra Board Class 11 Psychology Solutions Chapter 7 Nervous System

Question 6.
Seeing a picture
Answer:
Occipital lobe

Question 7.
Feeling hungry
Answer:
Hypothalamus

Question 8.
Feeling afraid
Answer:
Amygdala

3. Answer the following questions in 35 to 40 words.

Question 1.
Explain the functions of the hypothalamus.
Answer:

  • Hypothalamus controls major bodily needs i.e., primary needs of an individual like hunger, thirst, sex as well as temperature regulation, and sleep.
  • It is also called the pleasure center of our body.

Question 2.
Describe the functions of each of the four lobes.
Answer:

  • Frontal lobe: It controls motor actions, thinking, memory and reasoning. It has Broca’s area which helps in speech production.
  • Parietal lobe: It helps in understanding information regarding skin-like touch, pressure, pain, and temperature.
  • Occipital lobe: It is the visual processing center. It controls the sense of hearing, smell, and taste. It has Wernicke’s area which helps in language understanding.
  • Temporal Lobe: Hearing, understanding language, memory for language take place because of the temporal lobe.

Maharashtra Board Class 11 Psychology Solutions Chapter 7 Nervous System

Question 3.
Explain the functions of the Amygdala and Hippocampus.
Answer:

  • Amygdala: It stores emotional memories of experiences. We experience emotions, especially fear due to the amygdala.
  • Hippocampus: It is the storage of long-term memories. If a person gets Alzheimer’s disease, his hippocampus is. mainly affected.

Question 4.
What is a synapse? How does a nerve impulse travel from one to another neuron?
Answer:

  • A synapse is a gap between two neurons.
  • The nerve impulse or neural message jumps across the synapse in order to reach the dendrite of another neuron.
  • When the neural message is passing through, it excites or inhibits the neurotransmitter in it. This chemical reaction decides our reaction to various situations.

Question 5.
Which are the important parts of the hindbrain? Explain their functions.
Answer:
Important parts of the hindbrain and their functions are as follows:

  • Cerebellum: It helps in maintaining body posture and body balance. It also helps in the coordination of the movements.
  • Brain stem: Medulla oblongata controls the breathing rate, pulse rate, blood pressure, and digestion. Pons sends and receives information from the lower parts of the brain. It helps to transmit messages between the cerebellum and cortex.
  • Reticular activation system: Its main function is to maintain wakefulness, concentration, and alertness.

Question 6.
How do endocrine glands affect our behaviour?
Answer:

  • Endocrine glands secrete chemical substances called hormones.
  • Hormones are like messengers that are responsible for certain behaviours or the absence of reactions.
  • e.g. Thyroid gland secretes the thyroxin hormone. Its hypersecretion leads to Grave’s disease while hyposecretion results in cretinism or myxedema.

4. Write short notes.

Question 1.
Autonomic Nervous System
Answer:

  • The autonomic nervous system controls the internal activities of the human body including heart rate, breathing, digestion, disposal of waste products, and toxins.
  • It is divided into the sympathetic and parasympathetic nervous systems.
  • The sympathetic nervous system prepares our body to face stressful and threatening situations. It prepares us for a ‘flight or fight reaction. The job of the system is just opposite to its name.
  • The parasympathetic nervous system takes over when the situation becomes normal. It directs our body to store energy for emergencies.

Maharashtra Board Class 11 Psychology Solutions Chapter 7 Nervous System

Question 2.
Limbic System
Answer:
One of the important parts of the brain is the limbic system.

  • Hippocampus, amygdala, thalamus, and hypothalamus are parts of the limbic system.
  • Hippocampus is responsible for the storage of long-term memories.
  • Amygdala stores emotional memories of our experiences.
  • Thalamus is called a relay station of the brain. It receives all information from the body and sends it to various parts of the brain.
  • Hypothalamus controls major bodily needs like hunger, thirst, sex as well as temperature regulation, and sleep.

Question 3.
Neurotransmitters
Answer:
Neurotransmitters are chemical messengers. The important neurotransmitters are:

  • Acetylcholine: It is a chemical released by motor neurons of the nervous system to activate muscles.
  • Dopamine: It is released by the brain. If the level of dopamine is normal, we experience happy, pleasant feelings. It also plays an important role in the motivational process.
  • Norepinephrine: It increases the force of skeletal muscles, especially during fight or flight response.
  • Serotonin: It plays a role mainly in cognition, reward, learning, and memory. It also controls wakefulness, sleep, hunger, thirst, and liking.
  • Glutamate: It helps in learning, memory, and maintaining sugar levels.
  • GABA (Gama Amino Butyric Acid): It is the chief inhibitory neurotransmitter i.e. its principal role is to reduce the excitability of neurons throughout the nervous system. If it is less, it leads to convulsions and we cannot control body movements.

Question 4.
Pituitary gland
Answer:

  • The pituitary gland is one of the endocrine glands, i.e., glands that secrete chemical substances into the bloodstream.
  • It is also called as master gland as it helps other glands to produce their secretions and secretes the majority of hormones.
  • It consists of the anterior lobe and posterior lobe.
  • Anterior lobe: It secretes somatotropin, growth hormone, and adrenocorticotropic hormone. It helps the growth of the body and aids the adrenal gland. The hormones secreted by this gland are also vital for the nourishment of foetus.
  • Hypo or hypersecretion in the anterior lobe: Hyposecretion leads to dwarfism, wherein a person is very short (two-three feet tall). On the other hand, hypersecretion can lead to gigantism, wherein a person becomes very huge and is eight-nine feet tall. Hypersecretion can also result in acromegaly, wherein a person has the features of a chimpanzee.
  • Posterior lobe: It secretes oxytocin (which creates a feeling of happiness), pituitrin (which helps smooth muscle functioning of the stomach), thyrotrophic follicle-stimulating luteinizing hormone (which helps in the nourishment of foetus), and endorphins (which help to create neurotransmitters).

Maharashtra Board Class 11 Psychology Solutions Chapter 7 Nervous System

5. Compare and contrast

Question 1.
Sympathetic nervous system and Parasympathetic nervous system
Answer:

  • The sympathetic nervous system prepares our body to face stressful and threatening situations. It prepares us for a ‘flight or fight reaction. On the other hand, the parasympathetic nervous system takes over when the situation becomes normal,
  • Example:
    • Situation: Suppose you are chased by a dog.
    • Sympathetic nervous system: Due to the functioning of this system, your heartbeat and palpitation increase. You also start to sweat.
    • Parasympathetic nervous system: When PNS takes over, your heart rate, palpitation, and sweating become normal. You regain a cool and composed state due to the functioning of this system.

Question 2.
Exocrine glands and Endocrine glands
Answer:

  • Exocrine glands directly release their secretions into the organ or tissue while endocrine glands secrete chemical substances into the bloodstream.
  • Exocrine glands have separate ducts for their secretion and so, they are also called duct glands, e.g. sweat glands and tear glands. On the other hand, endocrine glands are called ductless glands as they don’t have a separate duct. e.g. pituitary gland and thyroid gland.

6. Answer in 150-200 words.

Question 1.
Explain the functions of various parts of the human brain.
Answer:
The brain consists of three major parts, viz. hindbrain, midbrain, and forebrain. Its functions are as follows:
i. Hindbrain

  • Cerebellum: It helps in maintaining body posture and balance as well as aids in the coordination of movements.
  • Brain stem: Medulla oblongata controls the breathing rate, pulse rate, blood pressure, and digestion. Pons helps to transmit messages between the cerebellum and cortex.
  • Reticular activation system: It is the ‘Alarm clock’ of the body. It maintains wakefulness, concentration, and alertness.

ii. Midbrain: It sends information to the upper part of the brain and controls eye movements.

iii. Forebrain

  • Cerebrum: Cerebral cortex controls higher-order mental processes such as attention, perception, learning, memory. The surface of the cerebral cortex is divided into right and left hemispheres. Neurons from the right hemisphere control the left side of the body and vice versa. Left hemisphere controls language, spatial relation, and pattern recognition.
  • Four lobes: Frontal lobe controls motor actions, thinking, memory and reasoning. The parietal lobe helps us in understanding information regarding skin. The occipital lobe controls our vision. The temporal lobe is responsible for hearing, understanding language, and memory for language.

Maharashtra Board Class 11 Psychology Solutions Chapter 7 Nervous System

Question 2.
Explain the significance of endocrine glands in human behaviour. State the functions of any five endocrine glands in detail.
Answer:

  • Endocrine glands secrete vital chemical substances called hormones. There is a strong impact of hormones upon human behavior.
  • Hormones are responsible for certain behaviours or the absence of reactions.
  • Over (hyper) or under (hypo) secretion of hormones may lead to a variety of problems.
  • e.g. Hypersecretion of insulin and glycogen hormones by the pancreas reduces blood sugar levels. It results in hyperglycemia, wherein a person lacks energy and motivation, may faint and go to coma. Conversely, in the case of hyposecretion, a person gets diabetes. He becomes quite hungry and feels very tired and restless. He also shows irritated behaviour and faces frequent and uncontrolled urination.

The functions of the five endocrine glands are as follows:

  • Thyroid gland: It secretes thyroxin which maintains the rate of metabolism.
  • Parathyroid gland: It secretes parathyroxin which maintains calcium as well as phosphate balance.
  • Pancreas: It secretes insulin and glycogen that is responsible for maintaining blood sugar levels.
  • Adrenal gland: Cortex secretes cortin or cortisone which maintains the level of water, sugar, and sodium. The medulla secretes adrenalin (which is associated with fear) and noradrenaline (which is associated with anger). Medulla plays important role in emotional excitement.
  • Gonads (sex gland): Testes in males secrete androgen and testosterone. These hormones are responsible for secondary sex characteristics in males. Their voice becomes hoarse. They also get mustaches and beards. Ovaries in females secrete estrogen and progesterone. These hormones are responsible for secondary sex characteristics in females. As a result, feminine looks develop and menarche begins.

Activities

Activity 1 (Textbook Page No. 76)

Few activities are given below. Identify the system which dominates during these activities.

  1. Picking up an object from the ground
  2. Shivering when we sense danger
  3. Feeling composed when we feel safe
  4. Increase in heart rate when we sense that we are going to meet with an accident

Answer:

  1. Central nervous system
  2. Sympathetic nervous system
  3. Parasympathetic nervous system
  4. Sympathetic nervous system

Maharashtra Board Class 11 Psychology Solutions Chapter 7 Nervous System

Activity 2 (Textbook Page No. 80)

Think of the following actions. Which of them would be reflex actions and which of them will not be reflex actions?

  • Throwing a ball in a cricket match
  • Closing the eyes if someone brings a finger too close to them.
  • Removing the hand when you accidentally touch a thorn.
  • Immediate movement of the knee when tapped just below it.
  • Touching a hot object and pulling back your hand.

Answer:
Reflex actions:

  • Closing the eyes if someone brings a finger too close to them.
  • Removing the hand when you accidentally touch a thorn.
  • Immediate movement of the knee when tapped just below it.
  • Touching a hot object and pulling back your hand.

Non-reflex actions:

  • Throwing a ball in a cricket match

Class 11 Psychology Textbook Solutions Digest

11th Psychology Chapter 6 Exercise Stress Question Answer Maharashtra Board

Psychology Class 11 Chapter 6 Stress Question Answers Maharashtra Board

Balbharti Maharashtra State Board Class 11 Psychology Solutions Chapter 6 Stress Textbook Exercise Questions and Answers.

Stress Class 11 Psychology Chapter 6 Questions and Answers

1A. Complete the following statements.

Question 1.
When the demand of a situation exceeds personal and social resources an individual can mobilise, it leads to __________
a. worries
b. stress
c. depression
Answer:
b. stress

Question 2.
__________ leads to boredom.
a. Eustress
b. Hypo stress
c. Distress
Answer:
b. Hypo stress

Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress

Question 3.
__________ is necessary for better performance.
a. High stress
b. Moderate stress
c. Low stress
Answer:
b. Moderate stress

Question 4.
Low level of intelligence may act as __________ stressor while facing a difficult exam.
a. internal
b. external
c. imposed
Answer:
a. internal

Question 5.
__________ results when a goal-directed activity is blocked by some obstacle.
a. Frustration
b. Anger
c. Conflict
Answer:
a. Frustration

1B. State whether the following statements are true or false. If false, correct them, If true, explain why.

Question 1.
Well-adjusted person does not experience stress at all.
Answer:
False
Reason: A well-adjusted person may experience stress and discomfort at times because the degree of adjustment changes according to the situation and time.

Question 2.
Stress can be good sometimes.
Answer:
True
Explanation: Sometimes stress can be good because we can achieve optimum performance under moderate stress.

Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress

Question 3.
Hyper stress leads to the best performance.
Answer:
False
Reason: Hyper stress does not lead to the best performance. Moreover, under the influence of hyper stress, a person may undergo panic leading to frustration.

Question 4.
Hypo stress is a bliss.
Answer:
False
Reason: Hypo stress leaves a person demotivated, unenthusiastic, bored and restless.

Question 5.
Hyper stress leads to panic and exaggerated response.
Answer:
True
Explanation: Hyper stress leads to panic and exaggerated response because it occurs under extremely pressurising situations. In such a situation, a person may also throw temper tantrums leading to frustration.

Question 6.
Conflict of motives is an internal stressor.
Answer:
True
Explanation: Conflict of motives is an internal stressor because the conflict is within the individual who has to choose between two or more equally strong and incompatible motives.

Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress

Question 7.
Approach-Avoidance conflict is extremely difficult to resolve.
Answer:
True
Explanation: Approach-Avoidance conflict is extremely difficult to resolve because an individual is attracted and repelled by the same goal which has both positive and negative values.

Question 8.
Compromise is emotion focused coping strategy.
Answer:
False
Reason: Compromise is a problem focused coping strategy.

1C. Identify the odd item from the following.

Question i.
Unchallenging job, Unemployment, Leisure, Lack of purposeful activity
Answer:
Leisure

Question ii.
Eustress, Hyper stress, Frustration, Distress, Hypo stress
Answer:
Frustration

Question iii.
Attack, Withdrawal, Defence mechanism, Compromise
Answer:
Defence mechanism

Question iv.
Withdrawal, Projection, Sublimation, Rationalisation, Displacement
Answer:
Withdrawal

Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress

1D. Match the following pairs.

Question 1.

A B
1. Two negative goals a) Defence mechanism
2. Problem-focused coping b) Hypo stress
3. Vacation after sufficient work c) Avoidance-Avoidance conflict
4. Lack of challenging work d) Direct way of coping with stress
5. Emotion-focused coping e) Approach-Avoidance conflict
f) Leisure

Answer:

A B
1. Two negative goals c) Avoidance-Avoidance conflict
2. Problem-focused coping a) Defence mechanism
3. Vacation after sufficient work e) Approach-Avoidance conflict
4. Lack of challenging work b) Hypo stress
5. Emotion-focused coping d) Direct way of coping with stress

2. Answer the following questions in around 35-40 words each.

Question (i).
What are the ill effects of distress?
Answer:
Distress is a negative type of stress. Its ill effects are as follows:

  • Our body is flooded with emergency response hormones such as adrenaline and cortisol.
  • It can cause physical conditions like headaches, digestive issues, and sleep disturbances.
  • It can cause psychological and emotional strains like confusion, anxiety, and depression.

Question (ii).
Explain the relationship between the level of stress and performance with the help of an appropriate diagram.
Answer:

  • Everybody deals with stress in different ways.
  • When stress is too less or when it exceeds the limit, it deteriorates performance.
  • Optimum performance can be achieved only under moderate stress.
  • This can be explained with the help of a diagram:
    Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress 2 Q2

Question (iii).
Explain the internal and external stressors with examples.
Answer:

  • Internal stressors: These are stressors within us and we have to deal with them ourselves, e.g. a paralyzed individual may not be able to do any work which can lead to stress.
  • External stressors: These are stressors from the outside environment which result in frustration, e.g. forgetting the PIN while using an ATM machine.

Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress

Question (iv).
What are the effects of hypo stress?
Answer:
Hypo stress is an insufficient amount of stress which is caused when a person has nothing to do at all. Its effects are as follows:

  • It leads to boredom.
  • It causes feelings of restlessness.
  • People become demotivated and unenthusiastic.

Question (v).
Why the approach-avoidance conflict is most difficult to resolve?
Answer:
Approach-Avoidance conflict is most difficult to resolve because:

  • An individual is attracted and repelled by the same goal.
  • There is only one goal that has both positive and negative values.
  • An individual has no choice. He has to accept the consequences of his choice.

3. Compare and contrast with examples.

Question 1.
Eustress and Distress
Answer:

  • Eustress means good or a positive form of stress having a beneficial effect on health, motivation, performance, and emotional well-being (Merriam Webster). Conversely, distress is a negative type of stress and is experienced when the normal routine of an individual is constantly altered and adjusted.
  • e.g. After a lot of practice, Amit is ready for his football match. He will experience eustress. e.g. Ajay is fired from his job and is not able to find a job anywhere else. He will experience distress.

Question 2.
Hypo stress and Hyper stress
Answer:

  • Hypo stress is an insufficient amount of stress and is caused when an individual has nothing to do at all while hyper stress is caused due to extremely pressurizing conditions.
  • Hypo-stress makes an individual demotivated, unenthusiastic, and restless while in case of hyper stress, a person may panic and engage in exaggerated reactions leading to frustration and agitation.
  • e.g. When one cannot use his full potential in a job, it results in hypo stress. e.g. When one is stuck in a traffic jam, has forgotten to carry important documents for the meeting, and is late to work, it results in hyper stress.

Question 3.
Emotion-focused coping and Problem-focused coping
Answer:

  • In emotion-focused coping, an individual focuses on the emotions resulting from stress. On the other hand, in problem-focused coping, an individual focuses effort on the problem and accepts the reality as it is.
  • e.g. Nilesh tries to avoid negative emotions by keeping his mind stable with meditation or stuff down negative emotions by fighting with others. This is emotion-focused coping, e.g. When a chef gets negative feedback about a dish he has made, he makes more efforts to improvise the dish. This is problem-focused coping.

Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress

Question 4.
Attack and Withdrawal
Answer:

  • In an attack strategy, an individual directly attacks the conflict as a direct way to resolve it. On the other hand, in withdrawal strategy, an individual may indulge in beating retreat or withdraw from the goal when he cannot achieve it after putting in his best efforts.
  • e.g. When an employee wants a promotion and gets negative feedback on his presentation, he tries to improvise his presentation, learns, and asks for help from his seniors to get promoted (attack), e.g. If the employee is not promoted due to flaws in his presentation, he may leave the job altogether (withdrawal).

Question 5.
Compromise and Withdrawal
Answer:

  • In compromise strategy, a person readjusts the goal to the nearest possible goal when he cannot achieve the original goal due to lack of capacity. Alternatively, in withdrawal strategy, a person may indulge in beating retreat or withdraw from the goal when he cannot achieve it after putting in his best efforts.
  • e.g. An individual who wanted to become an orthopedic surgeon but could not manage to get admission. So, he took up physiotherapy as a career (compromise), e.g. On not getting admission, the individual may give up the field of medicine and his dream of becoming a doctor and pursue something else (withdrawal).

Question 6.
Projection and Rationalization
Answer:

  • Projection involves the individual attributing his own thoughts, feelings, and motives to another person while rationalization occurs when a person attempts to explain or create excuses for his failure. By doing so, the individual avoids accepting the true cause of his failure.
  • e.g. when a student has not studied for the exam, he may say that the questions were out of the syllabus (projection), e.g. when a person cannot afford a car, he says that cars are not environment friendly (rationalization).

4(1). What are the possible consequences?

Question (a).
Mehul is sufficiently prepared for his exams but feels tremendously stressed.
Answer:

  • It is possible that Mehul might panic and go blank while writing the paper.
  • So, Mehul should be confident about what he has studied and hope that he does well in the exam.

Question (b).
Sujata has nothing to do as her husband is a multimillionaire, nor does she have any hobby.
Answer:

  • Sujata is facing hypo-stress as she has nothing to do at all. It is possible that she feels very bored, demotivated, unenthusiastic, and restless.
  • In order to feel good about herself, she should pursue something she likes and diverts her mind.

Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress

Question (c).
Kalpesh sets his goals similar to his top ranker brother, without considering his ability.
Answer:

  • Kalpesh will feel very stressed if he does not have the level of intelligence or ability required to meet the goals. It would lead to anger and frustration.
  • There is also a possibility that he would feel extremely demotivated and leave the goal permanently.

Question (d).
Mohsin resorts to blaming others every time he fails.
Answer:

  • Mohsin is using the defense mechanism called projection to protect his ego from shattering. But at some point, he will have to face the reality.
  • At such a point in time, his ego would no longer be protected and may lead to mental health problems.

4(2). Identify the defense mechanism used in each of the following examples.

Question (a).
Rahul who is interested in football was not selected for the college football team. He says he never wanted to be a part of the college football team.
Answer:
Displacement

Question (b).
Vipasha comes from an extremely poor family. She sleeps into imagining herself driving her own car.
Answer:
Sublimation

Question (c).
Arnav got a scolding by his teacher and he could not answer back. After coming home, he started beating his younger brother for no reason.
Answer:
Daydreaming

Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress

Question (d).
Ajay loved a girl who turned down his proposal. Later he became a successful composer.
Answer:
Rationalization

4(3). Identify the conflict of motive that is experienced by the person in the following situation.

Question (a).
Rashmi has got a promotion in her company and so has to go abroad. She wants to take this opportunity but at the same time, she is not willing to leave her parents.
Answer:
Approach – Avoidance conflict

Question (b).
Yogesh has got selected by two reputed companies at the same time and both are his dream offers.
Answer:
Approach – Approach conflict

Question (c).
Julius doesn’t want to go to a wedding ceremony with his family as it’s too boring there but doesn’t want to stay alone at the same time.
Answer:
Avoidance – Avoidance conflict

Question (d).
Shanaya is very conscious about her figure, but she is also very tempted to eat sweets.
Answer:
Approach – Avoidance conflict

Question (e).
Vishal has got the invitation from his school friends for a reunion party on the same day as his fresher’s party in his college.
Answer:
Double Approach – Avoidance conflict

Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress

5. Write short notes in 35-40 words each.

Question 1.
Types of stress
Answer:

  • Hypo stress: It is caused when one has nothing to do at all.
  • Hyper stress: It is caused due to extremely pressurizing conditions.
  • Eustress: It is a positive form of stress.
  • Distress: It is a negative type of stress. Two types of distress are:
    • Acute distress: Intense and short-term
    • Chronic distress: Long-lasting and recurrent

Question 2.
Relationship between stress level and performance
Answer:

  • When stress is too little or when it exceeds the limits, it deteriorates performance.
  • Optimum performance can be achieved only under moderate stress.

Question 3.
Direct ways to cope with stress
Answer:

  • Attack: An individual directly attacks the conflict to resolve it.
  • Compromise: If a person cannot achieve the goal, he may readjust the goal to the nearest possible goal.
  • Withdrawal: When a person cannot achieve a goal after putting in their best efforts, he may withdraw from the goal altogether.

Question 4.
Defense mechanisms
Answer:

  • Defense mechanisms are an indirect way to combat stress.
  • They are unconscious strategies used to protect the ego from breaking due to unacceptable/harsh reality. It functions as a shock absorber.

6. Answer the following questions in 150-200 words each.

Question 1.
Give the definition of stress and explain different types of stress.
Answer:
According to Richard Lazarus, ‘stress is a feeling experienced when an individual feels that the demands exceed the personal and social resources an individual is able to mobilize’.
The types of stress are as follows:

  • Hypo stress: It is an insufficient amount of stress and may be due to work under load. When people have nothing to do, they get bored and if this feeling persists for a longer time, it results in hypo-stress. People with hypo-stress are demotivated, unenthusiastic, and restless.
  • Hyper stress: It is a result of extremely pressurizing conditions. Due to hyper stress, a person may experience panic attacks and may engage in exaggerated reactions like throwing temper tantrums. It leads to frustration and agitation.
  • Eustress: It is a good form of stress which has a positive effect on health, motivation, performance, and emotional well-being. It is a state when an individual is excited, determined, inspired, energized, and ready to go. While experiencing eustress, the body is temporarily and intensely flooded with hormones like oxytocin and dopamine.
  • Distress: It is a negative type of stress. An individual experiences it when the normal routine is constantly adjusted and altered. While experiencing distress, our body is flooded with emergency response hormones like adrenaline and cortisol. Distress is divided into two types:
    • Acute distress: It is intense, short-term negative stress.
    • Chronic distress: It is a long-lasting, recurrent negative stress.

Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress

Question 2.
What is meant by conflict of motives? Explain the different types of conflicts with examples. Illustrate your answer with appropriate figures.
Answer:
Conflict of motives refers to the clash between two or more equally strong and incompatible motives occurring at the same time that compels an individual to make a choice, which in turn leads to stress.
The types of conflict are:
i. Approach-Approach conflict: There is a conflict between two positive and attractive goals. The decision will depend on the attractiveness of the goal and its valence may change, e.g. Bhoomi wants to take up two courses but they are both scheduled at the same time.
Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress 6 Q2

ii. Avoidance-Avoidance conflict: The conflict involves two goals with negative values. An individual is forced to make a choice between two negative and unattractive goals, e.g. Ritu must work at a job which she dislikes, or else she must remain unemployed.
Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress 6 Q2.1

iii. Approach-Avoidance conflict: There is only one goal and it has positive as well as a negative value. This type of conflict is very difficult to resolve. There are three possible reactions in such a situation: give importance to a positive value, be cautious about the negative value and leave the goal altogether, e.g. Aryan receives a letter of acceptance from a college of his choice but it is very expensive.
Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress 6 Q2.2

iv. Double Approach-Avoidance conflict: An individual faces conflict between two or more goals that have an equal positive or negative value. However, an individual is always disappointed with the choice he makes as he has to lose the other goal, e.g. Richa has to choose between two boys for marriage. One is handsome but boring. The other one is fun but not good-looking.
Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress 6 Q2.3

Activities

[Note: The answers to activities will be very subjective. The answers provided are for reference. Students are expected to perform these activities on their own.]

Activity 2 (Textbook Page No. 61)

Look at the following examples of stress. Try to find a pattern in them and make a definition of stress for yourself.
i. Meena needs fees for her higher education. But her father has less money than required. He feels very stressed.
ii. Rashid is late for an appointment and he is stuck up in a traffic jam. He is stressed about reaching on time.
iii. Parminder is supposed to make a model for the Science examination which is not working. Parminder feels stressed.
Answer:
Stress is the body’s reaction to any change that requires adjustments. It refers to a situation in which an individual’s expectations cannot be fulfilled due to a lack of resources.

Maharashtra Board Class 11 Psychology Solutions Chapter 6 Stress

Activity 6 (Textbook Page No. 66)

Try to find examples of the given types of conflicts in your life or around you. How are these types of conflicts resolved? Are they? How does one deal with the resulting stress?
Answer:
Everyone faces all types of conflicts at one time or the other. I have to choose between two of my favourite destinations for the upcoming vacations. My uncle loves to eat sweets but he is a diabetic and so, he is always thinking about how to resolve this conflict. My younger brother has to choose between doing homework and going to tuition. He dislikes both.

All these types of conflicts are difficult to resolve but solving them is also very important. Everybody deals with the resulting stress in different ways. Ideally, we should weigh the pros and cons of every situation and then come to a conclusion.

Class 11 Psychology Textbook Solutions Digest

11th Psychology Chapter 5 Exercise Healthy Me – Normal Me Question Answer Maharashtra Board

Psychology Class 11 Chapter 5 Healthy Me – Normal Me Question Answers Maharashtra Board

Balbharti Maharashtra State Board Class 11 Psychology Solutions Chapter 5 Healthy Me – Normal Me Textbook Exercise Questions and Answers.

Healthy Me – Normal Me Class 11 Psychology Chapter 5 Questions and Answers

1A. Complete the following statements.

Question 1.
One of the criteria of well-adjusted behaviour is ___________
(a) intelligence
(b) openness to new experience
(c) success
(d) artistic ability
Answer:
(b) openness to new experience

Question 2.
According to the humanistic perspective, every individual strives for ___________
(a) absence of problems
(b) absence of mental disorder
(c) enjoyment in life
(d) development of one’s abilities to the fullest
Answer:
(d) development of one’s abilities to the fullest

Maharashtra Board Class 11 Psychology Solutions Chapter 5 Healthy Me – Normal Me

Question 3.
According to ___________ perspective, one of the causes of abnormality is ‘genetic predisposition’.
(a) behavioural
(b) biological
(c) sociocultural
(d) cognitive
Answer:
(b) biological

Question 4.
___________ face the identity crisis.
(a) Children
(b) Adolescents
(c) Young adults
(d) Old people
Answer:
(b) Adolescents

1B. State whether the following statements are True or False and justify your answer with reason.

Question 1.
Sucheta has an IQ that falls into the category of genius which is rare to find. ‘Genius’ is statistical deviance. Therefore, she is abnormal.
Answer:
False
Reason: Although Sucheta’s IQ is statistically deviant, she does not exhibit other criteria of being abnormal such as personal distress and impaired functioning. Hence, she can’t be considered as being abnormal.

Question 2.
It is very rare to find a person possessing all the criteria of a well-adjusted person.
Answer:
True
Explanation: A well-adjusted person has 5 main criteria. Some people may show some criteria while others may be high on some other criteria.

Maharashtra Board Class 11 Psychology Solutions Chapter 5 Healthy Me – Normal Me

Question 3.
Over-expectation from the parents can lead to a lack of self-confidence.
Answer:
True
Explanation: If parents expect their child to do more than what he/she is capable of, they are pushing their child too hard. It will lead to anxiety, underperformance, and consequently, low self-confidence.

Question 4.
A well-adjusted individual does not encounter failure at all.
Answer:
False
Reason: A well-adjusted individual will encounter failure. But he knows that success or failure is temporary. He understands that hard work and consistency is important in the long run.

Question 5.
Abnormality is always hereditary.
Answer:
False
Reason: Apart from being hereditary, the abnormality could also result due to environmental factors (i.e. nurture) including social, cultural, and psychological factors.

Question 6.
Self-awareness is being passionate about fulfilling one’s needs.
Answer:
False
Reason: Self-motivation is being passionate about fulfilling one’s needs while self-awareness is the ability to recognize one’s own emotions, strengths, and weaknesses.

Question 7.
Social skill is the ability to interact well with others.
Answer:
True
Explanation: Social skills include active listening, effective verbal and non-verbal communication, leadership, etc. which are all necessary to interact well with others.

Question 8.
Openness to new experience leads to dangerous situations, therefore, it should not be encouraged
Answer:
False
Reason: Openness to new experience is the trait of a well-adjusted individual and enables him to deal with strangers and new places comfortably. Simply being open does not lead to dangerous situations.

1C. Identify the odd item from the following.

Question 1.
Self-awareness, Self-regulation, Self-motivation, Sympathy, Social skills
Answer:
Sympathy

Maharashtra Board Class 11 Psychology Solutions Chapter 5 Healthy Me – Normal Me

Question 2.
Cognitive perspective, Humanistic perspective, Psychoanalytic perspective, Motivational perspective
Answer:
Motivational perspective

Question 3.
Failure, High anxiety, Negative thoughts, High self-esteem, Self-blame
Answer:
High self-esteem

Question 4.
Deviance, Personal distress, Low intelligence, Impaired functioning
Answer:
Low intelligence

1D. Match the following.

Question (i).

A B
1. The emphasis upon the unconscious mind a. Biological
2. Survival and reproduction are the purpose of mental processes b. Cognitive
3. Chemical changes in the brain c. Psychoanalytic
4. Abnormal behaviour is due to faulty learning d. Evolutionary
5. Emphasis upon thinking process e. Sociocultural

Answer:

A B
1. The emphasis upon unconscious mind c. Psychoanalytic
2. Survival and reproduction are the purpose of mental processes d. Evolutionary
3. Chemical changes in the brain a. Biological
4. Abnormal behaviour is due to faulty learning e. Sociocultural
5. Emphasis upon thinking process b. Cognitive

Question (ii).

A B
(i) Stress and storm (1) Used for gaining more power
(ii) Body image (2) Adolescence
(iii) Bullying (3) May lead to a lack of self-confidence
(iv) Low self-esteem (4) Childhood
(v) Nurturance (5) Anorexia
(6) Feminine trait

Answer:

A B
(i) Stress and storm (2) Adolescence
(ii) Body image (5) Anorexia
(iii) Bullying (1) Used for gaining more power
(iv) Low self-esteem (3) May lead to lack of self-confidence
(v) Nurturance (6) Feminine trait

2. Answer the following questions in 35-40 words each.

Question 1.
Explain the concept of realistic perception of self with an example.
Answer:

  • This is an important hallmark of a well-adjusted individual.
  • It involves a good understanding of one’s own emotions, strengths, and weaknesses.
  • It ensures that personal lives are effectively managed.
  • Example: Neha likes singing and knows that she has an excellent voice (her strength). Hence, she joins the singing classes to improve herself.

Question 2.
What is emotional intelligence? Mention the components of emotional intelligence.
Answer:

  • Mayer and Salovey define emotional intelligence as ‘the ability to perceive one’s own and others’ emotions, to discriminate among them, and to use that information to guide one’s thinking and action’.
  • It has five components, viz. self-awareness, self-regulation, self-motivation, social skills, and empathy.
  • If a person is on the low end of the emotional intelligence spectrum, he or she may have a condition known as alexithymia. Alexithymia is the inability to understand or express emotions.

Maharashtra Board Class 11 Psychology Solutions Chapter 5 Healthy Me – Normal Me

Question 3.
What are the conditions that lead to low self-esteem? Give examples.
Answer:
Some conditions that cause low self-esteem are:

  • Overly harsh or critical parents
  • Negative peer influence
  • Consistent poor academic performance
  • Stressful or traumatic events
  • Abusive relationships
  • Negative thoughts and high anxiety

Example: Anmol’s parents would always criticize them if he tried doing something new. As a result, he started feeling that he is good for nothing and developed low self-esteem.

Question 4.
What is the significance of openness to new experiences?
Answer:
Openness to new experiences is a trait of a well-adjusted individual. It is only due to being open that one can:

  • try out different experiences
  • can explore new places
  • be confident about himself or herself
  • talk and meet strangers comfortably
  • can take risks regarding unknown things
  • is confident in voicing honest opinions

Question 5.
How does self-awareness affect psychological well-being?
Answer:
Self-awareness is the ability to recognize and understand your own emotions, capabilities, actions, and moods. It affects our psychological well-being since:

  • being aware of one’s own capabilities makes it easy to use strengths effectively and improve upon weaknesses.
  • because of self-awareness, one can learn to avoid impulsive behaviour and take better care of mental health.

Question 6.
What is the significance of self-motivation?
Answer:

  • Self-motivated individuals are eager to take action without needing any external reward or push.
  • If one is self-motivated, he would rise against all the inhibitions and hesitations.
  • It is significant because it not only makes one determined but it also keeps one going despite setbacks and hardships.

Question 7.
Enlist the qualities a person requires for having healthy relationships with others.
Answer:
Well-adjusted individuals have healthy relations with others. It requires qualities such as:

  • Being honest
  • Being fair
  • Being respectful
  • Being non-threatening
  • Being a responsible parent
  • Having shared responsibilities
  • Having an economic partnership
  • Having trust and offering support to others

Question 8.
How important are social skills? Give example.
Answer:
All human beings are social animals and hence, social skills play an important role in their lives.

  • These skills are required to effectively interact with each other.
  • They help us to co-exist with others and create harmonious relationships.
  • Some examples of social skills are effective communication, conflict resolution, and cooperation.
  • Example: Excellent communication skills enabled Mahesh to develop healthy relations with colleagues and relatives.

Maharashtra Board Class 11 Psychology Solutions Chapter 5 Healthy Me – Normal Me

Question 9.
State the biological perspective to abnormal behaviour with an example.
Answer:
According to the biological perspective,

  • Biological and physiological factors cause abnormality.
  • The abnormality is treated as a disease or mental illness. It is diagnosed through symptoms.
  • Abnormality is cured through treatment that involves drugs and hospitalization.
  • Example: Abnormalities caused due to chemical imbalance in the brain may be cured through medicines.

Question 10.
Explain the humanistic perspective.
Answer:
According to the humanistic perspective,

  • People are intrinsically driven to do better and advance their own growth.
  • Abnormal behaviour is learned due to blocked personal growth.
  • Abnormalities can be corrected by creating conditions that enable them to grow, change, and develop to their fullest possible potential.

Question 11.
Explain the sociocultural perspective to abnormal behaviour.
Answer:
According to the sociocultural perspective,

  • Abnormal behaviour is learned within a social context. It includes social norms and one’s family, friends, society, etc.
  • Abnormalities can be attributed to problems in cultural values and belief systems.
  • Example: A young girl may follow a strict diet, even when it is not good for her health because being slim is associated with attractiveness in her culture.

3. Compare and contrast.

Question (i).
Realistic perception of self and Unrealistic perception of self
Answer:

  • Realistic perception of self means being aware of our own strengths and weaknesses. It also means using strengths for the betterment and modifying the weaknesses. Realistic people do not get upset when they are confronted with failure. All of this enables them to deal with life more effectively.
  • Unrealistic perception of self makes an individual expect things that are not feasible. They are likely to face dejection, frustration, and sadness. They may not be able to recognize their own strengths and may feel incompetent. They even blame others for their shortcomings.

Question (ii).
Openness to new experiences and Inhibitions/Fear of new experiences
Answer:

  • People who can comfortably deal with strangers and are confident in voicing honest opinions are open to new experiences. They are eager to take on life, try out new trends, go to new places and reach out to people from different backgrounds, communities, and locations. They are confident and dare to take risks regarding unknown experiences,
  • People who are fearful and hesitant are not open to changes, new places, new people, and experiences. These individuals find it hard to deal with changes and get anxious while interacting with strangers.

Maharashtra Board Class 11 Psychology Solutions Chapter 5 Healthy Me – Normal Me

Question (iii).
High self-esteem and low self-esteem
Answer:

  • People having high esteem like themselves and radiate confidence and assertiveness. They are happy with themselves and are liked by all because of it. It also results in better relationships. Well-adjusted individuals have high self-esteem.
  • People with low self-esteem don’t think that they are loved, valued, or considered worthy. They don’t have a positive image of themselves. This leads to anxiety and poor performance. Consequently, they indulge in self-blame and continue to feel incompetent.

Question (iv).
Sympathy and Empathy
Answer:

  • Sympathy is feeling sorry and having pity for the hardship or losses that another person faces. In this case, an individual genuinely feels bad for the hardships or grief faced by others.
  • Empathy is putting yourself into someone else’s shoes. It refers to understanding the situation from that person’s point of view and actually feeling his pain. Hence, empathy is a more intense level of emotion than sympathy.

For your understanding

Empathy Sympathy
Meaning Understanding what others are feeling because you have either experienced it yourself or can put yourself in their shoes. Acknowledging another person’s emotional problems and trying to comfort or console them.
Example Situation: Tushar fails in his preliminary exam and is upset.
Empathetic response by Tushar’s friend: “I have been through this situation in the past so I know how it feels. But don’t worry. You can do better in final exam.” Sympathetic response by Tushar’s friend: “I understand your situation. But failure is a part of life. So instead of being upset, let’s focus on how you can do better in final exam.”

Question (v).
Behavioural perspective and Humanistic perspective to abnormality
Answer:

  • Behavioural perspective looks at the observable behaviour of an individual. This perspective believes that ineffective learning and conditioning can lead to abnormal behaviour. Behavioural psychologists treat such abnormalities with the help of the principles of reinforcement and punishment.
  • Humanistic perspective looks at the ways human beings are driven to grow, change and develop into the best versions of themselves. This perspective believes that abnormalities get formed when personal growth is blocked. Humanistic psychologists treat such abnormalities by creating conditions that allow positive and healthy growth of the individual.

4(i). What are the possible consequences of

Question (a).
Geeta is more interested in literature but being the only daughter of a well-established orthopaedic surgeon having his own hospital, she is under pressure of choosing medical profession as her career.
Answer:

  • It is possible that Geeta follows her father’s footsteps and becomes a doctor. But she will not be self-motivated and may resent her work. She is likely to get frustrated when encountered with setbacks.
  • It is also possible that she (firmly but gently) tells father of her interest in literature and convinces him that literature is where her heart and passion lies. In this case, she will not blame anyone during rough times and will be motivated to resolve the difficulties that may arise.

Question (b).
Sujata is an intelligent girl but she is extremely sensitive to criticism and perceives herself as less competent.
Answer:

  • Sujata will keep getting disheartened when criticised. There are chances that this may happen frequently since she has no control over other’s behaviour.
  • If faced with constant criticism, she will continue to feel less competent and may get trapped in the vicious cycle of low self-esteem.

Question (c).
Trisha is not able to make friends. She cannot initiate conversation with strangers at all. She is placed as a leader of one of the teams for campus-cleaning.
Answer:

  • Her team mates may make fun of her and won’t look up to her as a leader. She may end up taking the cleaning activity all by herself and the team will not listen to her at all.
  • However, if she views it as a challenge and responds positively to the situation, she might be able to overcome her weaknesses.

Maharashtra Board Class 11 Psychology Solutions Chapter 5 Healthy Me – Normal Me

4(ii). What will you do if?

Question (a).
You see your best friend bullying your classmate.
Answer:

  • I will intervene and use my friendship to stop the bullying immediately. Then I will talk to my friend to figure out why she was resorting to bullying.
  • I will also try to make her understand why engaging in such behaviour is wrong.

Question (b).
You see a girl in your class who is not included in many of the class room activities, who does not have any friend and who faces rejection from everyone.
Answer:

  • I will myself go up to her and befriend her. I will also help her in whatever way I can. I will not worry if others isolate me for helping her as I can understand that she needs support.
  • I will try to talk to others at a later point in time to change their view towards her.

Question (c).
You got very less marks in the First Terminal exam.
Answer:

  • I will certainly be very disappointed and upset at first. But then I will try to analyse the causes of getting such less marks.
  • I will study more, waste less time in leisure activities, pay more attention in class and clarify my doubts immediately. It will help me to get good marks in the next term.

Question (d).
You are very much interested in taking part in a drama to be performed in the annual function of your college, but you are not selected.
Answer:

  • I will feel disappointed for some time. But then I will try to analyse the reasons behind getting rejected and work on it.
  • I will also join a work shop to hone my skills and practice hard to win similar parts in future.

5. Write short notes in 50-60 words each.

Question 1.
Criteria of well-adjusted person
Answer:

  • A well-adjusted person is a well-balanced person, both mentally and emotionally.
  • They see themselves as well as the world as worthy and valuable.
  • The criteria of a well-balanced individual are:
    • Openness to new experiences
    • Healthy relationships
    • High self-esteem
    • Emotional intelligence
    • Realistic perception of self and the world
  • Besides these criteria, other criteria of well-adjusted individuals include expressing gratitude, kindness and sharing as well as accepting success and failure as a part of life.

For your understanding
Characteristics of maladjusted individuals: They get panic attacks, hesitate to meet new people, resist changes, are withdrawn, shy and self-conscious, throw tantrums, feel isolated, have poor relations and low self-esteem.

Maharashtra Board Class 11 Psychology Solutions Chapter 5 Healthy Me – Normal Me

Question 2.
Criteria of abnormal behaviour
Answer:

  • Abnormal behaviour is disturbing (socially unacceptable), distressing and maladaptive (self-defeating).
  • There are three major criteria of abnormal behaviour:
    • Personal distress: Feeling very low or depressed on continuous basis.
    • Deviance: Behaviour going against the laws or set social and statistical standards.
    • Failure to function normally: Day-to-day functioning is impaired.
  • It is wrong to judge someone as being abnormal based on only one criterion. All above criteria need to be considered.

Question 3.
Psychoanalytic perspective
Answer:

  • The psychoanalytic perspective focuses on unconscious mind, early childhood experiences and interpersonal relations to explain human behaviour.
  • According to this perspective, abnormal behaviour is the consequence of anxiety produced by unresolved and unconscious conflicts of childhood.
  • This perspective tries to treat people displaying abnormal behaviour by focusing on identification and the resolution of these conflicts.
  • Freud has also explained that certain unconscious motives or conflicts have base of primitive sexual and aggressive instincts.

Question 4.
Cognitive perspective
Answer:

  • The cognitive perspective says that individuals behave abnormally due to faulty thinking patterns. They may hold certain false assumptions and behave in accordance with them.
  • This perspective tries to treat people displaying abnormal behaviour by helping them to adapt to new thinking process.
  • This is done by unlearning maladaptive thinking and replacing it with more adaptive one.

Question 5.
Bullying
Answer:

  • Adolescents may face the problem of being bullied. They may be humiliated or fall victim to other people’s aggression when they have less power or prestige.
  • Bullying can be physical, emotional or mental. The intent of bullying is always negative.
  • Almost all bullies are victims themselves. Both, bullies and victims are low in self-esteem.
  • Bullies are aggressive, ruthless manipulators who don’t trust others, break their promises and take unfair advantage of others. They respond to stress with aggression or by engaging in self-destructive behaviour.
  • Boys generally indulge into bullying to gain power while girls indulge in bullying when they are depressed.

Question 6.
Sexual orientation
Answer:

  • Sexual orientation refers to an individual’s pattern of physical and emotional arousal, towards another person.
  • Heterosexual individuals are attracted to persons of the opposite sex.
  • Homosexual individuals are attracted to persons of the same sex.
  • Bisexual individuals are attracted to person of both sexes.
  • During adolescence, sex hormones become active and adolescents become conscious of their sexual orientation.
  • Adolescents who are homosexual or bisexual become confused when they realise that their sexual orientation is different from their peers.

Maharashtra Board Class 11 Psychology Solutions Chapter 5 Healthy Me – Normal Me

Question 7.
Emotional intelligence
Answer:

  • The term emotional intelligence was coined by Michel Beldoch in 1964.
  • Emotional intelligence is explained as the ability to understand and manage one’s own and others’ emotions.
  • Its proposed abilities include perceiving, using, understanding and managing emotions appropriately.
  • Having high emotional intelligence is one of the criteria of well-adjusted individuals.
  • Individuals with high emotional intelligence are balanced. They do not easily get panic or nervous. They are able to handle stressful situations effectively.

6. Case study

Read the following case carefully and answer the questions based upon that.

Pritha was a merit holder girl from a middle class family. She joined a college where majority of students were from a rich background. Although she was capable of following lectures and was doing well in her studies, she felt lonely as she could not get acceptance in the groups of her classmates coming from affluent families. She tried to dress like them, and started asking for extra pocket money from her parents. Her classmates joked at her dressing sense. She could not tolerate the mockery and stopped going to the college.

Instead, she started spending time visiting strange places like public parks, railway stations and shopping malls. She did not appear for any of her exams. Her parents were unaware of all these things and on asking about college or studies, Pritha answered them without revealing the truth. It the end of the year, her parents received her report card by post from her college with a remark that ‘Your ward has to take College Leaving certificate.

On confronting Pritha, she became violent and started damaging the furniture uttering bad words about the middle class people and there after her utterance was incomprehensible for her parents. This continued for a very long time.

Question 1.
Which problems did Pritha face in her college?
Answer:
Pritha got isolated with her peers because of her economic background. She also faced bullying as her affluent classmates made fun of her dressing sense. She felt humiliated and unaccepted. It affected her mental well-being. She probably felt that she could not discuss those issues at her home and felt helpless.

Question 2.
Could Pritha, according to you, have avoided her condition of feeling lonely?
Answer:
It was a very difficult and disturbing phase in her life. But she could have talked to her teachers and parents and sought their guidance. She could have also shared everything with her friends outside college.

Question 3.
What would you do if you were in Pritha’s place?
Answer:
I would have talked to my parents and discussed everything openly. My parents would have surely guided me on how to deal with peers coming from different backgrounds and provided me their thoughts and ideas. I would also have concentrated more on my studies.

Maharashtra Board Class 11 Psychology Solutions Chapter 5 Healthy Me – Normal Me

Question 4.
Do you think Pritha should have spoken to her parents about her feelings at college? If yes, how it would have helped her?
Answer:
Yes, Pritha should have spoken and informed her parents of what was going on in her college life, instead of lying about going to college. Lying was only multiplying her troubles. They could have given her support and also maybe talked to her teachers and managed to get the situation under control.

7. Answer the following questions in 150-200 words.

Question 1.
What are the criteria of abnormal behaviour? Explain with examples.
Answer:
All of the following criteria need to be considered together in order to determine if a person displays abnormal behaviour.

Personal distress: Personal distress refers to subjective feeling of an individual in response to persons and events creating extreme discomfort. It includes feeling very low, depressed, facing problems like social withdrawal, e.g. A person feeling down and sad every day is considered abnormal.

Deviance: Behaviour against the set laws of the state or behaviours different than standard social and statistical patterns exhibited by most of the people, e.g. Deliberately engaging in behaviour which is harmful to self and others.

Failure to perform functions normally: Day-to-day functioning getting impaired, i.e. inability to fulfil appropriate and expected roles in family, social and work related situations, e.g. A person is not able to perform his daily chores and fulfil work commitments due to lethargy.

Question 2.
What are the causes of abnormal behaviour?
Answer:
There are primarily seven psychological perspectives of abnormal behaviour. All these perspectives indicate different factors as the causes of abnormal behaviour. Additionally, Stress Diathesis Model and Biopsychosocial Model also discuss the causes of abnormal behaviour.
The causes of abnormal behaviour can be explained as follows:

  • Biological perspective: Abnormal behaviour results due to chemical imbalance or physiological factors.
  • Sociocultural perspective: Abnormal behaviour is learnt within the social context.
  • Behavioural perspective: Abnormal behaviour is learnt due to ineffective learning and conditioning.
  • Evolutionary perspective: Abnormal behaviour is an exaggerated form of adaptive action.
  • Humanistic perspective: Abnormal behaviour arises from blocked personal growth.
  • Psychoanalytic/Psychodynamic perspective: Abnormal behaviour is due to unconscious and unresolved conflicts.
  • Cognitive perspective: Abnormal behaviour arises due to false assumptions and faulty thinking.
  • Stress-Diathesis model: Disorder = Nature (Biological and genetic factors) + Nurture (Life experiences)
  • Biopsychosocial model: Abnormal behaviour = Biological factors + Psychological factors + Sociocultural factors

Maharashtra Board Class 11 Psychology Solutions Chapter 5 Healthy Me – Normal Me

Question 3.
Describe the challenges faced by adolescents with examples.
Answer:
Adolescence is the transitional period associated with a number of physiological and psychological changes. It is called the period of ‘storm and stress’. Since adolescents are neither children nor adult, they face many challenges as follows:

  • Sexual orientation issues: Adolescents who are homosexual or bisexual become confused when they realise that their sexual orientation is different from peers.
  • Gender identity issues: Some adolescents may show traits typically thought to be of the other gender. If they are not allowed to behave in a way that is natural to them, they become rebellious.
  • Bullying issues: Adolescents may face the problem of being bullied. They may be humiliated or fall victim to other people’s aggression when they have less power or prestige.
  • Other challenges:
    • Self-identity issues since they are neither adult nor children.
    • May feel inferior, shy and have difficulty in mixing with peers.
    • Lack of self-confidence may perceive others negatively.
    • May become conscious about their physical features.
    • May become moody and unpredictable due to hormonal changes.
    • May feel excessive pressure due to expectations of oneself and parents.

Activities

[Note: The answers of activities will be very subjective. The answers provided are for reference. Students are expected to perform these activities on their own.]

Activity 8 (Textbook Page No. 50)

Think about the following situations. Try and apply the criteria for abnormality that you came up with, to these cases and try to judge if they could be called abnormal.

  1. Sameer likes to dress up like girls.
  2. Kushal is confused about his sexual orientation.
  3. After marriage, Shoaib went to live with his in-laws.
  4. Joseph loves to be alone and travels alone.
  5. Delnaz is introvert and does not like to mix with any one.

Answer:

  1. Sameer may be having gender identification issues and must be feeling more feminine than masculine. But I think it is not abnormal.
  2. Kushal may not be aware that there can be heterosexuals, homosexuals and bisexuals and it is perfectly normal to be any of them.
  3. Although usually it is the bride who lives with in-laws after marriage, I don’t think of Shoaib’s behaviour as abnormal. It is just different than a normal social pattern.
  4. If Joseph wants to be alone and travel alone at times, it seems to be alright. Maybe he’s going through a phase of self discovery. However, if this pattern continues for a longer duration and hampers his social relationhips, then it is abnormal as human beings are social beings.
  5. Delnaz can be considered abnormal if she doesn’t like interacting with anyone, including her near ones and family. However, being introvert does not mean someone is abnormal.

Maharashtra Board Class 11 Psychology Solutions Chapter 5 Healthy Me – Normal Me

Activity 11 (Textbook Page No. 54)

You are all adolescents now. Think about how you are today and how you were in 5th/6th standard. Make two columns and note down the changes you see in these five domains: your self-image, your confidence, relationships with your parents, physical changes, and importance of friends in your life.
Answer:

Self-image Has become more positive
Confidence Improved significantly as I know what I am capable of
Relation with parents Continues to be warm and close
Physical changes Increase in height, weight and chainge in overall appearance
Importance of friends Increased importance as we understand each other better

Class 11 Psychology Textbook Solutions Digest

11th Psychology Chapter 4 Exercise Human Development Question Answer Maharashtra Board

Psychology Class 11 Chapter 4 Human Development Question Answers Maharashtra Board

Balbharti Maharashtra State Board Class 11 Psychology Solutions Chapter 4 Human Development Textbook Exercise Questions and Answers.

Human Development Class 11 Psychology Chapter 4 Questions and Answers

1A. Complete the following statements.

Question 1.
The rate of development in each stage is ____________
a. same
b. different
c. slow
Answer:
b. different

Question 2.
Developmental changes occur in ____________ pattern.
a. predictable
b. unpredictable
c. uncertain
Answer:
a. predictable

Maharashtra Board Class 11 Psychology Solutions Chapter 4 Human Development

Question 3.
The period between conception to birth is called ____________
a. post-natal
b. perinatal
c. prenatal
Answer:
c. prenatal

Question 4.
____________ period is also known as the period of identity crisis.
a. Childhood
b. Middle age
c. Adolescence
Answer:
c. Adolescence

1B. Match the following pairs.

Question 1.

A B
1. Early childhood a. A single fertilized cell
2. Adolescence b. From the second week to two years after birth
3. Infancy c. Age of questioning
4. Zygote d. Adjusting to the new environment after birth
5. Neonatal period e. Storm and stress

Answer:

A B
1. Early childhood c. Age of questioning
2. Adolescence e. Storm and stress
3. Infancy b. From the second week to two years after birth
4. Zygote a. A single fertilized cell
5. Neonatal period d. Adjusting to the new environment after birth

1C. State whether the following statements are true or false.

Question 1.
Development has a specific and continuous pattern.
Answer:
True

Question 2.
Development proceeds from specific to general.
Answer:
False

Question 3.
Development proceeds from dependency to independence.
Answer:
True

Maharashtra Board Class 11 Psychology Solutions Chapter 4 Human Development

Question 4.
All the changes in an individual are due to development.
Answer:
False

1D. Identify the odd item from the following.

Question 1.
Zygote, Neonate, Embryo, Foetus
Answer:
Neonate

Question 2.
Early childhood, Neonate, Foetus, Infancy
Answers:
Foetus

2. Explain the following concepts.

Question 1.
Explain characteristics of human development.
Answer:
The characteristics of human development are as follows:
i. Development follows a specific pattern:
Like other species, human beings follow a specific pattern and sequence of development in the prenatal and postnatal periods. They may skip a particular stage, but the order or pattern will remain the same. The specific pattern is observed in behavioral development as well. Sexual development also starts at a specific age.

ii. Development takes place in a specific direction: Development takes place during the prenatal and postnatal stages based on the two principles of development, viz. Cephalocaudal principle (development proceeds from the head to toe) and Proximodistal principle (development proceeds from the center of the body to outward).

iii. Development is continuous: There are various stages of the human life span like prenatal, infancy, early childhood, late childhood and adolescence, early youth, adulthood, and old age. One stage of development lays the foundation for the next stage. The rate of development varies across stages.

Maharashtra Board Class 11 Psychology Solutions Chapter 4 Human Development

iv. Development proceeds from general to specific: The infant’s first motor movements are very generalized; like reflexes and non-directional waving arms or kicking before being able to reach or crawl towards an object. The child uses his full hand before developing finger dexterity.

v. There are individual differences in development: Although the pattern and sequence for growth and development are usually the same for all, the rate at which every individual reaches that stage is different. Some individuals attain a particular stage very early while others mature late.

vi. The rate of development is different for different body parts: The child first develops control over his neck then raises his head resting on his chest, then sits, crawls, and finally starts walking.

vii. Development leads to integration: A child starts producing sounds first, then monosyllable, then words, then sentences, and then complex sentences. This is how development leads to integration. In this process, physical and mental growth does not occur simultaneously.

viii. Behavioural problems are normal for a particular stage: There are certain behavioural patterns observed in every stage. Any variation in that pattern need not necessarily be labelled as abnormal. This is because some behavioural patterns perceived as problems by parents may subside with age.

ix. Development is predictable: The rate of development is fairly constant for every child. So, it is possible to predict a child’s development.

x. The child develops as a unified whole: Physical and mental development, as well as socio-cultural factors, influence each other and in turn, affect the development of an individual as a whole.

Question 2.
Why is the prenatal period the most crucial period in development?
Answer:
A period between conception till birth is called a prenatal period. It is the most crucial period in development due to the following factors:

  • Heredity serves as the foundation for later development.
  • Favourable conditions in the mother’s womb can foster the development of hereditary potentials while unfavourable conditions can block their development.
  • Sex determination takes place during the first three months of life.
  • Proportionally faster growth and development take place during the prenatal period as compared to an individual’s entire life.
  • Failure to take proper care of the mother may lead to physical and psychological hazards to the unborn child.

Maharashtra Board Class 11 Psychology Solutions Chapter 4 Human Development

Question 3.
What are the developmental tasks?
Answer:
There is a set of expectations about changes in an individual at a certain age based upon the norms of development. This set is known as a developmental task. The developmental tasks at different stages are as follows:

  • Prenatal stage: In this stage, the child is completely dependent on the mother for nourishment. There is the rapid development of physical systems and organs.
  • Neonatal stage: The child is still dependent on the mother and there is the development of initial reflexes.
  • Infancy: This stage is associated with motor, cognitive and psychosocial development as well as rapid physical development.
  • Early childhood: Although physical development is comparatively slow, we observe increased cognitive and linguistic development. It is also associated with the beginning of socialization.
  • Late childhood: School provides an opportunity for overall development during this stage. There is the development of physical, mental, cognitive, and psychosocial abilities.
  • Adolescence: Rapid visible physical changes occur in this stage. Also, the concept of self-identity and career-related awareness begins to develop.
  • Early adulthood: Individual completes education and chooses his career. He also chooses a suitable partner and gives importance to family responsibilities.
  • Late adulthood: There are more family and occupational responsibilities. Adults in this stage take responsibility of their parents. Also, women go through menopause and men experience andropause.
  • Old age: Retirement life begins in this stage. Leisure is forced on people due to old age. People also experience many health problems. Also, they start thinking about death.

Question 4.
Describe the neonatal stage.
Answer:
The neonatal stage is the period from birth to two weeks.

  • During this period, a newborn starts adjusting to the external environment, e.g. outside temperature.
  • The neonate sleeps for around 18 to 20 hours.
  • The characteristics of the neonatal stage are as follows:
    • It is the shortest of all developmental periods.
    • It is the time of radical adjustment.
    • It can be a hazardous period, both physically (because the neonate has to make radical adjustments to the new and different environment) and psychologically (because it is the time when the attitudes of significant people in neonate’s life will have an effect on his development).

Maharashtra Board Class 11 Psychology Solutions Chapter 4 Human Development

Question 5.
What are the characteristics of early childhood?
Answer:
The early childhood stage extends from two years to about six years. The characteristics of early childhood are as follows:

  • Parents call this age ‘toy age’ as children play with toys.
  • Educators call this age ‘preschool age’ as the child starts going to preschool.
  • Psychologists term this age as ‘pre-gang age’ as in the previous stage the child plays alone and does not share his toys but now he starts mixing around.
  • Children in this stage experience stranger anxiety or separation anxiety.

Question 6.
Write the characteristics of late childhood.
Answer:
The late childhood stage ranges from six years to 11 years of age. The characteristics of late childhood are as follows:

  • Children in this stage are curious by nature and experiment with new ideas. They are not satisfied with lame answers. For many parents, late childhood is a troublesome age.
  • Educators regard late childhood as a critical period in the achievement drive. According to educationalists, this is the age of skill development.
  • For psychologists, late childhood is the gang age. During this stage, boys and girls make their separate gangs.

Question 7.
Describe the problems during adolescence.
Answer:

  • Internet addiction: Adolescents indulge more in social media (WhatsApp, Facebook) and online games. Their addiction to the internet due to these applications results in problems like lack of concentration and social interaction.
  • College dropouts: Some adolescents may leave college before completing their graduation due to financial or academic problems.
  • Identity crisis: Adolescents are confused about ‘who they are because they are neither children nor adults. Parents treat them differently in different situations. Some adolescents pursue a psychological moratorium, i.e. a period in which they take time off from the upcoming responsibility of adulthood to explore various roles and possibilities.
  • Depression: When adolescents experience a breakup in a relationship, failure in exams, or death of a loved one, they experience feelings of sadness, loss, or grief. Sometimes, they feel so hopeless that they stop following normal routines. Depression could be due to genetic and environmental factors.
  • Suicide: Although girls attempt suicide more frequently than boys, the rate of adolescent suicide is higher for boys. This is because boys use violent means to commit suicide. Social inhibition, perfectionism, and a high level of stress/anxiety create a higher risk of suicidal attempts.

Maharashtra Board Class 11 Psychology Solutions Chapter 4 Human Development

Question 8.
Write a note on adulthood.
Answer:

  • Adulthood ranges from 21 years to 40 years.
  • The prime concerns for a young adult are personal career choice and economic independence.
  • At this stage, an individual tries to settle in his life. Men and women take responsibility for their families and start earning money.
  • The characteristics of Adulthood are as follows:
    • Adulthood is the age of settling down. Once they are legally mature, adults have to shoulder their own responsibility.
    • Adulthood is the reproductive age.
    • Problems faced in this stage are different from those faced at earlier stages.
    • An adult tries to establish himself in life and so, experiences tension.
    • As adults start working and get married, they don’t get time to mingle around with their friends like earlier.
    • They have to adjust to new patterns of life.
    • Adulthood is a time of changing experiences and changes in the value system.
    • Early adulthood is the time of adjustment to the new lifestyle.

Question 9.
Explain the adjustment problems in middle age.
Answer:
The middle age or late adulthood period ranges between 40 years to 60 years. The adjustment problems in this stage are as follows:

  • It is a time of transition where both men and women leave their physical and behavioural characteristics of adulthood.
  • It is a dreaded period due to mental and physical deterioration. The capacity of reproduction, as well as mental and physical capacities, slowly begins to decline.
  • It is the time of more responsibilities. They assist the next generation to be competent.
  • It is a time of stress as there is a radical financial burden.
  • People in this stage may experience nervous breakdown and anxiety.
  • It is the time of ‘Empty Nest’ as children go out for higher education, job or get married.

Question 10.
Discuss the application of the principles of human development in different fields.
Answer:

  • There are two principles of development, viz. Cephalocaudal principle (development proceeds from the head to toe) and Proximodistal principle (development proceeds from the center of the body to outward).
  • These principles prove helpful to doctors while evaluating the development of an individual. Further, the application of the cephalocaudal principle can also be seen in corporate organizations where decisions taken by the board of directors at the top level are communicated to and implemented by managers and workers. Similarly, the proximodistal principle applies to the development of cities from the center to the outward peripheries.

Maharashtra Board Class 11 Psychology Solutions Chapter 4 Human Development

3. Compare and contrast.

Question 1.
Growth and development
Answer:

  • Growth is quantitative change and it refers to physical changes. On the other hand, development is qualitative change and it includes physical as well as mental changes.
  • Growth is perceived through changes in size, weight as age advances and it is a part of development. Development is perceived through changes in behaviour and it is all-inclusive in nature.

Question 2.
Maturation and development
Answer:

  • Maturation refers to a natural unfolding of the genetic potential at the appropriate time in the course of development. Maturation denotes changes in specific behavioural patterns while development denotes qualitative changes.
  • Maturation changes are genetic and cannot be speeded up. On the other hand, development results from an interaction between maturation and exposure to training as well as environmental factors.

Maharashtra Board Class 11 Psychology Solutions Chapter 4 Human Development

Question 3.
Prenatal and post-natal stages of development
Answer:

  • A period between conception till birth is called the prenatal period while the period after birth till death is called a post-natal period.
  • The stages in the prenatal period are the germinal stage, embryonic stage, and fetal stage while the post-natal period consists of a neonatal stage, early childhood, late childhood, adolescence, early adulthood, late adulthood, and old age.

Class 11 Psychology Textbook Solutions Digest